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Vehicle Excise and Registration Act 1994

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Changes over time for: Paragraph 1E

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No versions valid at: 01/09/1994

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Point in time view as at 01/09/1994. This version of this cross heading contains provisions that are not valid for this point in time. Help about Status

Changes to legislation:

Vehicle Excise and Registration Act 1994, Paragraph 1E is up to date with all changes known to be in force on or before 02 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

Valid from 28/07/2000

[F1F21E(1)A vehicle is liable to the premium rate of duty if—U.K.

(a)it is constructed or modified so as to be propelled solely by diesel, and

(b)it is not of a prescribed description.

(2)In sub-paragraph (1)(a) “diesel” means any diesel fuel within the definition in Article 2 of Directive 98/70/EC of the European Parliament and of the Council.]

Textual Amendments

F1Pts. 1A, 1B inserted (28.7.2000) by 2000 c. 17, s. 22, Sch. 3

F2Sch. 1 para. 1D substituted (with effect as mentioned in s. 11(10) of the amending Act) for Sch. 1 paras. 1D, 1E by Finance Act 2007 (c. 11), s. 11(7)

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