s 11 Rates for motorcycles
(1) In paragraph 2(1) of Schedule 1 to VERA 1994 (annual rates of duty: motorcycles)— (a) in paragraph (c) (motorbicycle which has engine with cylinder capacity exceeding 400cc but not exceeding 600cc), for “£48” substitute “ £50 ” , and (b) in paragraph (d) (motorcycle not within any of paragraphs (a) to (c)), for “£66” substitute “ £70 ” . (2) The amendments made by subsection (1) have effect in relation to licences taken out on or after 1 April 2010.