13U.K.In section 15 of the 1994 Act (vehicles becoming chargeable to duty at higher rate), after subsection (2) there shall be inserted the following subsection—
“(2A)For the purposes of subsection (1) a vehicle is also used so as to subject it to a higher rate if—
(a)the rate of vehicle excise duty paid on a vehicle licence taken out for the vehicle was the rate applicable to a vehicle of the same description with respect to which the reduced pollution requirements are satisfied, and
(b)while the licence is in force, the vehicle is used at a time when those requirements are not satisfied with respect to it.”
Commencement Information
I1Sch. 1 partly in force; Sch. 1 paras. 1, 2, 15-17 in force at Royal Assent see Sch. 1 para. 17(2); Sch. 1 paras. 3-14 in force for specified purposes at 1.1.1999 by S.I. 1998/3092, art. 2