Section 132 of the Act of 1992 is hereby amended -

(a) in subsection (1), by the substitution of "at whichever of the rates specified in subsection (3) is appropriate" for "at whichever of such rates as may stand specified for the time being by an Act of the Oireachtas is appropriate",

and

(b) by the insertion of the following subsections after subsection (2):

"(3) The duty of excise imposed by subsection (1) shall be charged, levied and paid -

(a) in case the vehicle the subject of the registration or declaration concerned is a category A vehicle which has an engine of a cylinder capacity exceeding 2,012 cubic centimetres, at the rate of an amount equal to 31.8 per cent. of the value of the vehicle or £100, whichever is the greater,

(b) in case it is any other category A vehicle, at the rate of an amount equal to 25.75 per cent. of the value of the vehicle or £100, whichever is the greater,

(c) in case it is a category B vehicle, at the rate of an amount equal to 13.3 per cent. of the value of the vehicle or £100, whichever is the greater,

(d) in case it is a category C vehicle, at the rate of £40,

(e) in case it is a category D vehicle, at the rate of nil per cent. of the value of the vehicle,

(f) subject to subsection (4), in case it is a motor-cycle -