Part 8Miscellaneous

Vehicle excise duty

148Reduced pollution certificates

1

Section 61B of VERA 1994 (certificates as to reduced pollution) is amended as follows.

2

In subsection (1), after paragraph (b) insert—

ba

for the production of information and making of declarations for the purposes of a determination (including provision about the person to whom, and the time at which and manner in which, the information is to be produced and the declarations are to be made);

3

In paragraph (c) of that subsection, for “examination of an eligible vehicle, for the purposes of the determination mentioned in paragraph (b),” substitute “ Secretary of State to specify cases in which a determination is to be made only after an examination of an eligible vehicle ”.

4

In paragraph (d) of that subsection, for “for such an examination” substitute “ in respect of a determination ”.

5

In paragraph (e) of that subsection, for “on a prescribed examination,” substitute “ in accordance with the regulations, ”.

6

In subsection (3)—

a

in paragraph (a), for “in accordance with the regulations” substitute “ (or, if not previously examined, examined) in accordance with the regulations (“a post-certification examination”) ”,

b

in paragraph (b), for “such a re-examination” substitute “ a post-certification examination ”, and

c

in paragraph (c), for “the prescribed re-examination” substitute “ a post-certification examination ”.