I move:
(1) That the duty of excise on category A motor vehicles imposed by paragraph 4(1) of the Imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order, 1979 (S.I. No. 57 of 1979), shall be charged, levied and paid, as on and from the 1st day of March, 1986—
(i) in so far as it is chargeable on category A motor vehicles the engines of which have a cylinder capacity exceeding 2012 cubic centimetres, at the rate of an amount equal to 24.7 per cent. of the chargeable value, and
(ii) in so far as it is chargeable on other category A motor vehicles, at the rate of an amount equal to 21.7 per cent. of the chargeable value,
in lieu of the rates specified in paragraph 5 (a) of the Imposition of Duties (No. 272) (Excise Duties on Motor Vehicles) Order, 1984 (S.I. No. 353 of 1984), as amended by paragraph 4(b) of the Imposition of Duties (No. 279) (Motor Vehicles and Motor-cycles) (Amendment) Order, 1985 (S.I. No. 267 of 1985).
(2) It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).