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20 1932

FINANCE ACT, 1932

FOURTH SCHEDULE.

Rates of Duty on Certain Mechanically Propelled Vehicles.

Mechanically propelled vehicles (other than trams) being hackney carriages as denned in Section 4 of the Customs and Inland Revenue Act, 1888, and having—

seating capacity for more than 6 but not more than 14 persons

£46 13 4

seating capacity for more than 14 but not more than 20 persons

£66 13 4

seating capacity for more than 20 but not more than 26 persons

£86 13 4

seating capacity for more than 26 but not more than 32 persons

£106 13 4

seating capacity for 33 or more persons

£3 6 8 for every such person.

For the purpose of this Schedule the seating capacity of a vehicle does not include the seat or space occupied by the driver of the vehicle.