PART 2Excise duties and other taxes

Vehicle excise duty

90Definition of “revenue weight”

1

VERA 1994 is amended as follows.

2

In section 60A (revenue weight), in subsection (9)(b)—

a

for “at which” substitute “which must not be equalled or exceeded in order for”, and

b

for “may lawfully” substitute “to lawfully”.

3

In section 61 (vehicle weights)—

a

in subsection (1)(b), after “not be” insert “equalled or”, and

b

in subsection (2), after “not be” insert “equalled or”.

4

The amendments made by this section have effect in relation to licences taken out on or after 1 April 2014.