Finance Act, 1982

Reduction of duty on motor vehicle parts and accessories and tyres.

67.—(1) The Order of 1975 is hereby amended—

(a) by the substitution in column (2) of the Fifth Schedule at reference number 2—

(i) with effect as on and from the 1st day of October, 1982, of “33 per cent.” for “37.5%”,

(ii) with effect as on and from the 1st day of February, 1983, of “29 per cent.” for “33 per cent.” (inserted by this section), and

(iii) with effect as on and from the 1st day of June, 1983, of “25 per cent.” for “29 per cent.” (inserted by this section),

and

(b) with effect as on and from the 1st day of October, 1982, by the substitution in subparagraph (3) of paragraph 15 of “10 per cent.” for “15 per cent.”.

(2) With effect as on and from the 1st day of October, 1982, the Emergency Imposition of Duties (No. 66) Order, 1935 (S.R. & O., No. 18 of 1935), is hereby amended by the substitution in paragraph 6 of “five per cent.” for “seven and one-half per cent.”.