SCHEDULES

SCHEDULE 1 U.K. Annual rates of duty

Part IB U.K. Light goods vehicles

Annual rate of duty U.K.

[F1 1MFor the purposes of paragraph 1J, a vehicle to which this Part of this Schedule applies is a “post-2008 lower-emission van” if—

(a) the vehicle is first registered on or after 1 January 2009 and before 1 January 2011,

(b) it is a vehicle to which Regulation (EC) No 715/2007 of the European Parliament and of the Council applies (see Article 2 of that Regulation),

(c) it is powered by a compression ignition engine, and

(d) the emissions from it do not exceed any of the emission limit values specified in Table 1 of Annex 1 to that Regulation in relation to vehicles so powered.]

Textual Amendments

F1 Sch. 1 para. 1M inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 146(4)