Sch. 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)

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

http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/1E/1994-09-01Vehicle Excise and Registration Act 1994An Act to consolidate the enactments relating to vehicle excise duty and the registration of vehicles.1994-07-05texttext/xmlenStatute Law Database2024-05-281994-09-01 SCHEDULESSCHEDULE 1 Annual rates of dutyPart IA Light passenger vehicles: graduated rates of duty The premium rate1E1

A vehicle is liable to the premium rate of duty if—

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.

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<p>
Sch. 1 para. 1D substituted (with effect as mentioned in
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of the amending Act) for Sch. 1 paras. 1D, 1E by
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11">Finance Act 2007 (c. 11)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11/section/11/7">s. 11(7)</ref>
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Pts. 1A, 1B inserted (28.7.2000) by
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,
<ref href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/22">s. 22</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/3">Sch. 3</ref>
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<ukm:Alternatives>
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<ukm:Statistics>
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<portionBody>
<hcontainer name="schedules" eId="d4e194" period="#period1">
<heading> SCHEDULES</heading>
<hcontainer name="schedule" eId="schedule-1" period="#period1">
<num>SCHEDULE 1</num>
<heading> Annual rates of duty</heading>
<part eId="schedule-1-part-IA" period="#period5">
<num>
<ins class="d29p9034 first">
<noteRef href="#c12512011" marker="F2" class="commentary attribute F"/>
Part IA
</ins>
</num>
<heading>
<ins class="d29p9034"> Light passenger vehicles: graduated rates of duty</ins>
</heading>
<hcontainer name="crossheading" eId="schedule-1-part-IA-crossheading-the-premium-rate" period="#period3">
<heading>
<ins class="d29p9034"> The premium rate</ins>
</heading>
<paragraph eId="schedule-1-paragraph-1E" period="#period4">
<num>
<ins class="d29p9034">
<noteRef href="#c19686661" marker="F1" class="commentary F"/>
1E
</ins>
</num>
<subparagraph eId="schedule-1-paragraph-1E-1">
<num>
<ins class="d29p9034">1</ins>
</num>
<intro>
<p>
<ins class="d29p9034">A vehicle is liable to the premium rate of duty if—</ins>
</p>
</intro>
<paragraph eId="schedule-1-paragraph-1E-1-a">
<num>
<ins class="d29p9034">a</ins>
</num>
<content>
<p>
<ins class="d29p9034">it is constructed or modified so as to be propelled solely by diesel, and</ins>
</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-1E-1-b">
<num>
<ins class="d29p9034">b</ins>
</num>
<content>
<p>
<ins class="d29p9034">it is not of a prescribed description.</ins>
</p>
</content>
</paragraph>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-1E-2">
<num>
<ins class="d29p9034">2</ins>
</num>
<content>
<p>
<ins class="d29p9034">In sub-paragraph (1)(a) “</ins>
<term refersTo="#term-diesel">
<ins class="d29p9034">diesel</ins>
</term>
<ins class="d29p9034 last">
” means any diesel fuel within the definition in Article 2 of Directive
<ref href="http://www.legislation.gov.uk/european/directive/1998/0070">
98/70/
<abbr class="Acronym" title="European Community">EC</abbr>
</ref>
of the European Parliament and of the Council.
</ins>
</p>
</content>
</subparagraph>
</paragraph>
</hcontainer>
</part>
</hcontainer>
</hcontainer>
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