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Finance Act 2009

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Finance Act 2009, Paragraph 6 is up to date with all changes known to be in force on or before 08 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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6(1)Paragraph 25 of Schedule 2 (exempt vehicles: light passenger vehicles with low CO2 emissions) is re-numbered as sub-paragraph (1) of that paragraph.U.K.

(2)After that sub-paragraph insert—

(2)A vehicle is an exempt vehicle for the appropriate period if—

(a)it is a vehicle to which Part 1A of Schedule 1 applies, and

(b)the applicable CO2 emissions figure (as defined in paragraph 1A(3) and (4) of that Schedule) exceeds 100g/km but does not exceed 130g/km.

(3)“The appropriate period” is the period for which (if the vehicle were not an exempt vehicle by virtue of sub-paragraph (2)) the first vehicle licence for the vehicle would (if taken out) have effect.

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