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Legislation
Finance Act 2002

Crossheading Vehicle excise duty

  • Section 15 Cars registered on or after 1st March 2001: rates of duty
  • Section 16 Vans registered on or after 1st March 2001: rates of duty
  • Section 17 Disclosure of information for vehicle excise duty exemptions
  • Section 18 Motorcycles (and motorcycle trade licences): rates of duty
  • Section 19 Registered vehicles etc
  • Section 20 Calculating cylinder capacity of vehicles
  1. Vehicle excise duty
  2. Calculating cylinder capacity of vehicles

Section 20 | Calculating cylinder capacity of vehicles

From legislation.gov.uk

(1)In paragraph 1 of Schedule 1 to the Vehicle Excise and Registration Act 1994 (c. 22) (annual rates of duty: general), after sub-paragraph (2A) insert—

(2B)For the purposes of this Schedule the cylinder capacity of an engine shall be calculated in accordance with regulations made by the Secretary of State.

.

(2)Omit—

(a)paragraph 2(4) of that Schedule (power to make regulations as to calculation of cylinder capacity of motorcycle engines), and

(b)section 57(8) of that Act (regulations under paragraph 2(4) of Schedule 1 not subject to annulment).

(3)Any regulations—

(a)made under paragraph 2(4) of that Schedule or having effect as if so made, and

(b)in force or effective immediately before the passing of this Act,

shall have effect after the passing of this Act as if made under the paragraph 1(2B) inserted in that Schedule by this section.

(4)Subsection (3) has effect in place of section 17(2)(b) of the Interpretation Act 1978 (c. 30) (but is without prejudice to any other provision of that Act) and, in particular, the fact that the instrument containing any such regulations was not subject to annulment in pursuance of a resolution of either House of Parliament shall not prevent them being revoked, amended or re-enacted by regulations under that paragraph 1(2B).

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