Introduction Details of the Section
2.Subsection (1)(a) amends paragraph 2(1)(c) of Schedule 1 to VERA to increase the rate of duty by £2 to £50 for motorbicycles with a cylinder capacity (engine size) of over 400cc but not more than 600cc.
3.Subsection (1)(b) amends paragraph 2(1)(d) of Schedule 1 to VERA to increase the rate of duty by £4 to £70 for motorbicycles with an engine size of over 600cc, for motortricycles with an engine size over 150cc and for trade licences for motorcycles.
4.Subsection (2) provides that all new rates under this section will take effect for licences taken out on or after 1st April 2010.