2(1)Section 19 (rebates) is amended as follows.U.K.
(2)In subsection (3), after paragraph (c) insert—
“(ca)a qualifying application for a vehicle licence for the vehicle is made,”.
(3)After that subsection insert—
“(3ZA)An application for a vehicle licence is a qualifying application for the purposes of subsection (3)(ca) if—
(a)paragraph 1ZA of Schedule 1 applies to the vehicle when the application is made, but
(b)that paragraph did not apply to the vehicle when the licence which is unexpired when the application is made was taken out.”