This resolution provides for the amendment of the Finance (Excise Duties) (Vehicles) Act 1952 and the Finance (No. 2) Act 1992, as extended by the Motor Vehicle (Duties and Licenses) Act 2008 with regard to rates of motor tax and fees for trade licence plates. It is important to note that the proceeds from motor tax are not paid into the Exchequer but are paid directly into the local government fund to support the funding of local authorities.

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