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Vehicle Excise and Registration Act 1994

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Changes over time for: Paragraph 1GF

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Point in time view as at 01/04/2020.

Changes to legislation:

Vehicle Excise and Registration Act 1994, Paragraph 1GF is up to date with all changes known to be in force on or before 23 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

[F11GF(1)For the purposes of paragraph 1GE(1)(a) F2... the price of a vehicle is—U.K.

(a)in a case where the vehicle has a list price, the sum of—

(i)that price, and

(ii)the price of any non-standard accessory which is attached to the vehicle when it is first registered under this Act, or

(b)in a case where the vehicle does not have a list price, its notional price.

(2)The reference in sub-paragraph (1)(a)(ii) to the price of a non-standard accessory is to—

(a)its list price, if it has one, or

(b)its notional price, if it has no list price.

(3)Sections 123, 124, 125 and 127 to 130 of the Income Tax (Earnings and Pensions) Act 2003 apply for the purpose of defining terms used in this paragraph as they apply for the purpose of defining terms used in Chapter 6 of Part 3 of that Act, but with the modifications specified in sub-paragraph (4).

(4)The modifications are as follows—

(a)references to a car are to be read as references to a vehicle;

(b)references to relevant taxes are to be read as not including references to vehicle excise duty;

(c)in section 124(1)(f) for the words from “qualifying” to the end substitute “ accessories attached to the vehicle when it was first registered under VERA 1994 ”;

(d)in section 125 omit subsection (1) and (2)(a);

(e)in section 127—

(i)in subsection (1) omit “initial extra”;

(ii)omit subsection (2).]

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. 1GF(1) omitted (1.4.2020) by virtue of Finance Act 2020 (c. 14), s. 85(7) (with s. 85(8))

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