Vehicle Excise and Registration Act 1994 (c. 22)

SCHEDULES

SCHEDULE 1 U.K. Annual rates of duty

[F1 Part IA U.K. Light passenger vehicles: graduated rates of duty

Textual Amendments

F1 Pts. 1A, 1B inserted (28.7.2000) by 2000 c. 17, s. 22, Sch. 3

The premium rate U.K.

F2 1E (1) A vehicle is liable to the premium rate of duty if— U.K.

(a) it is constructed or modified so as to be propelled solely by diesel, and

(b) it is not of a prescribed description.

(2) In sub-paragraph (1)(a) “diesel” means any diesel fuel within the definition in Article 2 of Directive 98/70/EC of the European Parliament and of the Council.]

Textual Amendments

F2 Sch. 1 para. 1D substituted (with effect as mentioned in s. 11(10) of the amending Act) for Sch. 1 paras. 1D, 1E by Finance Act 2007 (c. 11), s. 11(7)