SCHEDULES
SCHEDULE 1 Annual rates of duty
F1Part IVA
Annotations:
Amendments (Textual)
F24A
1
The annual rate of vehicle excise duty applicable to a special concessionary vehicle is 25 per cent. of the general rate specified in paragraph 1(2).
2
Where an amount arrived at in accordance with sub-paragraph (1) is an amount—
a
which is not a multiple of £5, and
b
which on division by five does not produce a remainder of £2.50,
the rate is the amount arrived at rounded (either up or down) to the nearest amount which is a multiple of £5.
3
Where an amount arrived at in accordance with sub-paragraph (1) is an amount which on division by five produces a remainder of £2.50, the rate is the amount arrived at increased by £2.50.
Sch. 1 Pt. IVA (paras. 4A-4H) repealed (retrospectiveto 1.4.2001) by 2001 c. 9, s. 110, Sch. 33 Pt. 1(3), note 2