Motor Vehicle (Duties and Licences) Act 2015
|
Amendment of section 1 of Act of 1952 | ||
|
3. Section 1 of the Act of 1952 is amended by inserting the following subsection after subsection (1): | ||
“(1A) For the purposes of subsection (1), a mechanically propelled vehicle, in respect of which duties of excise are charged or levied under this section at the rates specified in paragraph 5 of Part I of the Schedule, shall be taken to be the vehicle inclusive of all additions specified in paragraph (a) of section 2 (2) of the Finance (Excise Duties) (Vehicles) (Amendment) Act 1960 , subject to paragraphs (b) to (d) of the said section 2(2).”. |