Version Superseded: 19/07/2007
Point in time view as at 11/05/2001.
Vehicle Excise and Registration Act 1994, Paragraph 1E is up to date with all changes known to be in force on or before 01 March 2025. 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.
[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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