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

http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/part/1AA/crossheading/rates-of-duty-payable-on-any-other-vehicle-licence-for-vehicle/2017-01-01Vehicle 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 Database2024-05-28Expert Participation2017-01-01 SCHEDULESSCHEDULE 1 Annual rates of dutyPART 1AALight Passenger Vehicles Registered On or After 1 April 2017Rates of duty payable on any other vehicle licence for vehicle1GD(1)

For the purpose of determining the rate at which vehicle excise duty is to be paid on any other vehicle licence for a vehicle to which this Part of this Schedule applies, the annual rate of vehicle excise applicable to the vehicle is—

(a)

the reduced rate of £130, if the vehicle qualifies for the reduced rate, or

(b)

the standard rate of £140, if the vehicle is liable to the standard rate.

(2)

But sub-paragraph (1) does not apply where paragraph 1GE(2) or (4) applies.

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Sch. 1 Pt. 1AA inserted (18.11.2015) by
<ref eId="cpwhm0g92-00015" href="http://www.legislation.gov.uk/id/ukpga/2015/33">Finance (No. 2) Act 2015 (c. 33)</ref>
,
<ref eId="cpwhm0g92-00016" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2015/33/section/46/2/c">s. 46(2)(c)</ref>
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<heading> SCHEDULES</heading>
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<num>SCHEDULE 1</num>
<heading> Annual rates of duty</heading>
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PART 1AA
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