SCHEDULES

2[F1(1)The annual rate of vehicle excise duty applicable to a motorcycle that does not exceed 450 kilograms in weight unladen is—U.K.

(a)if the cylinder capacity of the engine does not exceed 150 cubic centimetres, [F2£17];

(b)if the vehicle is a motorbicycle and the cylinder capacity of the engine exceeds 150 cubic centimetres but does not exceed 400 cubic centimetres, [F3£39];

(c)if the vehicle is a motorbicycle and the cylinder capacity of the engine exceeds 400 cubic centimetres but does not exceed 600 cubic centimetres, [F4£60];

(d)in any other case, [F5£82].]

F6(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)In this paragraph—

• “motorcycle” means a motorbicycle or a motortricycle [F7but does not include an electrically propelled vehicle],

• “motorbicycle” includes a two-wheeled motor scooter, a bicycle with an attachment for propelling it by mechanical power and a motorbicycle to which a side-car is attached, and

• “motortricycle” includes a three-wheeled motor scooter and a tricycle with an attachment for propelling it by mechanical power.

F8(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .