SCHEDULES

SCHEDULE 1 Annual rates of duty

Part IB Light goods vehicles

Annual rate of duty

F11M

For 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 registeredF2, under this Act or under the law of a country or territory outside the United Kingdom, 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.