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SCHEDULES

SCHEDULE 4U.K.Vehicle excise duty: further provision about rates of duty etc

2(1)Section 3 (duration of licences) is amended as follows.U.K.

(2)In subsection (4)(b), for “a licence taken out on the first registration under this Act of” substitute “ the first vehicle licence for ”.

(3)Insert at the end—

(7)Neither subsection (2) nor any order under subsection (3) permits the first vehicle licence for a vehicle to be taken out for a period of less than twelve months if the annual rate of vehicle excise duty chargeable on the licence would be lower if it were not the first vehicle licence for the vehicle.