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PART 2Excise duties and other taxes

Vehicle excise duty

59VED: extension of old vehicles exemption from 1 April 2016

(1)In Schedule 2 to VERA 1994 (exempt vehicles) in paragraph 1A(1) (exemption for old vehicles) for the words from “constructed” to the end substitute “constructed before 1 January 1976”.

(2)The amendment made by subsection (1) comes into force on 1 April 2016; but nothing in that subsection has the effect that a nil licence is required to be in force in respect of a vehicle while a vehicle licence is in force in respect of it.