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Vehicle Excise and Registration Act 1994

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Changes over time for: Paragraph 1GA

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Version Superseded: 22/07/2020

Status:

Point in time view as at 01/04/2020.

Changes to legislation:

Vehicle Excise and Registration Act 1994, Paragraph 1GA 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

[F11GA(1)This Part of this Schedule applies to a vehicle which—U.K.

(a)is first registered, under this Act or under the law of a country or territory outside the United Kingdom, on or after 1 April 2017, and

(b)is so registered on the basis of an EU certificate of conformity or UK approval certificate that—

(i)identifies the vehicle as having been approved as a light passenger vehicle, and

(ii)specifies a CO2 emissions figure in terms of grams per kilometre driven.

(2)In sub-paragraph (1)(b)(i) a “light passenger vehicle[F2means a vehicle within Category M1 of Annex II to Directive 2007/46/EC (vehicle designed and constructed primarily for the carriage of passengers and comprising no more than 8 seats in addition to the driver’s seat)].

(3)The following provisions of Part 1A of this Schedule apply for the purposes of this Part of this Schedule as they apply for the purposes of that Part—

F3(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)paragraph 1A(5) (effect of subsequent modifications);

(c)paragraphs 1C and 1D (the reduced rate and the standard rate);

[F4(d)paragraph 1G(2) (meaning of “UK approval certificate”).]

[F5(4)References in this Part of this Schedule to an “EU certificate of conformity” are to a certificate of conformity within the meaning of Directive 2007/46/EC.

(5)Sub-paragraphs (3) and (4) of paragraph 1A of this Schedule (meaning of “the applicable CO2 emissions figure”) apply for the purposes of this Part of this Schedule as they apply for the purposes of Part 1A of this Schedule, but—

(a)any reference to an EU certificate of conformity in paragraph 1A(3) or (4) is to be construed in accordance with sub-paragraph (4) of this paragraph, F6...

(b)for the purpose of determining the applicable CO2 emissions figure [F7of a vehicle first registered before 1 April 2020], ignore any WLTP (worldwide harmonised [F8light] vehicles test procedures) values specified in an EU certificate of conformity [F9or UK approval certificate][F10, and

(c)for the purpose of determining the applicable CO2 emissions figure of a vehicle first registered on or after 1 April 2020, ignore any values specified in an EU certificate of conformity or UK approval certificate that are not WLTP (worldwide harmonised light vehicle test procedures) values]]]

Textual Amendments

F1Sch. 1 Pt. 1AA inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 46(2)(c)

F2Words in Sch. 1 para. 1GA(2) substituted (with effect in accordance with s. 48(7) of the amending Act) by Finance Act 2018 (c. 3), s. 48(4)(a)

F3Sch. 1 para. 1GA(3)(a) omitted (with effect in accordance with s. 48(7) of the amending Act) by virtue of Finance Act 2018 (c. 3), s. 48(4)(b)

F4Sch. 1 para. 1GA(3)(d) substituted (with effect in accordance with s. 48(7) of the amending Act) by Finance Act 2018 (c. 3), s. 48(4)(c)

F5Sch. 1 para. 1GA(4)(5) inserted (with effect in accordance with s. 48(7) of the amending Act) by Finance Act 2018 (c. 3), s. 48(4)(d)

F6Word in Sch. 1 para. 1GA(5)(a) omitted (with effect in accordance with s. 84(2) of the amending Act) by virtue of Finance Act 2020 (c. 14), s. 84(1)(a)

F7Words in Sch. 1 para. 1GA(5)(b) inserted (with effect in accordance with s. 84(2) of the amending Act) by Finance Act 2020 (c. 14), s. 84(1)(b)(i)

F8Word in Sch. 1 para. 1GA(5)(b) substituted (with effect in accordance with s. 84(2) of the amending Act) by Finance Act 2020 (c. 14), s. 84(1)(b)(ii)

F9Words in Sch. 1 para. 1GA(5)(b) inserted (with effect in accordance with s. 84(2) of the amending Act) by Finance Act 2020 (c. 14), s. 84(1)(b)(iii)

F10Sch. 1 para. 1GA(5)(c) and word inserted (with effect in accordance with s. 84(2) of the amending Act) by Finance Act 2020 (c. 14), s. 84(1)(c)

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