SCHEDULES

SCHEDULE 18Abolition of reduced rates for vehicles satisfying reduced pollution requirements

PART 1Amendments of the Vehicle Excise and Registration Act 1994

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In consequence of the amendments made by paragraphs 4 to 9—

(a)

in section 13 (trade licences: duration and amount of duty) omit subsection (7)(a) and the “and” following it,

(b)

in section 13 (trade licences: duration and amount of duty) as set out in paragraph 8(1) of Schedule 4 to VERA 1994 which is to have effect on and after a day appointed by order, omit subsection (7)(a) and the “and” following it,

(c)

in section 15 (vehicles becoming chargeable to duty at a higher rate), omit subsection (2A),

(d)

in paragraph 9 of Schedule 1 (annual rates of duty: rigid goods vehicles)—

(i)

in sub-paragraph (1), omit “is not a vehicle with respect to which the reduced pollution requirements are satisfied and which”,

(ii)

omit sub-paragraph (3)(a), and

(iii)

in sub-paragraph (4), omit paragraph (a) and the “and” following it, and

(e)

in paragraph 11 of Schedule 1 (annual rates of duty: tractive units)—

(i)

in sub-paragraph (1), omit “is not a vehicle with respect to which the reduced pollution requirements are satisfied and which”,

(ii)

omit sub-paragraph (3)(a), and

(iii)

in sub-paragraph (4), omit paragraph (a) and the “and” following it.