(1)In Schedule 2 to VERA 1994 (exempt vehicles) in paragraph 1A(1) (exemption for old vehicles) for “1973” substitute “1974”.
(2)The amendment made by subsection (1) is treated as having come into force on 1 April 2014.
(3)While a vehicle licence is in force in respect of a vehicle which is an exempt vehicle by virtue of subsection (1)—
(a)nothing in that subsection has the effect that a nil licence is required to be in force in respect of the vehicle, but
(b)for the purposes of section 33 of VERA 1994 the vehicle is to be treated as one in respect of which vehicle excise duty is chargeable.