SCHEDULES
SCHEDULE 2 Exempt vehicles
F1Electrically propelled vehicles
Annotations:
Amendments (Textual)
20G
F21
An electrically propelled vehicle is an exempt vehicle.
F32
But a vehicle is not an exempt vehicle by reason of this paragraph if—
a
it is a vehicle to which Part 1AA of Schedule 1 applies (light passenger vehicles registered on or after 1 April 2017), and
b
its price exceeds £40,000.
3
Paragraph 1GF of Schedule 1 (calculating the price of a vehicle) applies for the purposes of sub-paragraph (2)(b).
Sch. 2 paras. 20B-20J inserted (retrospective to 1.4.2001 with application as mentioned in s. 13(4) of the amending Act) by 2001 c. 9, s. 13(1)(4)(11)(14)