SCHEDULES

SCHEDULE 1 U.K. Annual rates of duty

Part IB U.K. Light goods vehicles

Annual rate of duty U.K.

[F1 1L U.K.In paragraph 1K—

• “Type I test” means a test as described in section 5.3 of Annex I to Council Directive 70/220/EEC as amended (test for simulating/verifying the average tailpipe emissions after a cold start and carried out using the procedure described in Annex III of that Directive as amended);

• “the reference mass” of a vehicle means the mass of the vehicle with bodywork and, in the case of a towing vehicle, with coupling device, if fitted by the manufacturer, in running order, or mass of the chassis or chassis with cab, without bodywork and/or coupling device if the manufacturer does not fit the bodywork and/or coupling device (including liquids and tools, and spare wheel if fitted, and with the fuel tank filled to 90% and the other liquid containing systems, except those for used water, to 100% of the capacity specified by the manufacturer), increased by a uniform mass of 100 kilograms;

• “CO” means mass of carbon monoxide;

• “HC” means mass of hydrocarbons;

• “NO_x” means mass of oxides of nitrogen;

• “PM” means mass of particulates (for compression ignition engines).]

Textual Amendments

F1 Sch. 1 paras. 1J-1L substituted for Sch. 1 para. 1J (24.7.2002 with application as mentioned in s. 16(2) of the amending Act) by Finance Act 2002 (c. 23), s. 16(1)