http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/part/I/2005-04-07Vehicle 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 Database2024-05-282005-04-07 SCHEDULESSCHEDULE 1 Annual rates of dutyPart I General<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/1/2005-04-07" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/1" id="schedule-1-paragraph-1"><Pnumber><Addition ChangeId="d29p80830" CommentaryRef="c12511901">1</Addition></Pnumber><P1para><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/1/1/2005-04-07" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/1/1" id="schedule-1-paragraph-1-1"><Pnumber><Addition ChangeId="d29p80830" CommentaryRef="c12511901">1</Addition></Pnumber><P2para><Text><Addition ChangeId="d29p80830" CommentaryRef="c12511901"><Addition ChangeId="d29p80839" CommentaryRef="c12511911">Except in the case of a vehicle having an engine with a cylinder capacity not exceeding </Addition></Addition><Addition ChangeId="d29p80830" CommentaryRef="c12511901"><Addition ChangeId="d29p80839" CommentaryRef="c12511911"><Addition ChangeId="d29p80841" CommentaryRef="c12511921">1,549 cubic centimetres</Addition></Addition></Addition><Addition ChangeId="d29p80830" CommentaryRef="c12511901"><Addition ChangeId="d29p80839" CommentaryRef="c12511911">, the</Addition></Addition><Addition ChangeId="d29p80830" CommentaryRef="c12511901"> annual rate of vehicle excise duty applicable to a vehicle in respect of which no other annual rate is specified by this Schedule is </Addition><Addition ChangeId="d29p80830" CommentaryRef="c12511901"><Addition ChangeId="d29p80847" CommentaryRef="c12511931">the general rate</Addition></Addition></Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/1/2/2005-04-07" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/1/2" id="schedule-1-paragraph-1-2"><Pnumber><Addition ChangeId="d29p80830" CommentaryRef="c12511901">2</Addition></Pnumber><P2para><Text><Addition ChangeId="d29p80830" CommentaryRef="c12511901">The general rate is </Addition><Addition ChangeId="d29p80830" CommentaryRef="c12511901"><Substitution ChangeId="d29p80856" CommentaryRef="c18130401">£170</Substitution></Addition><Addition ChangeId="d29p80830" CommentaryRef="c12511901">.</Addition></Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/1/2A/2005-04-07" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/1/2A" id="schedule-1-paragraph-1-2A"><Pnumber><Addition ChangeId="d29p80830" CommentaryRef="c12511901"><Addition ChangeId="d29p80860" CommentaryRef="c12511951">2A</Addition></Addition></Pnumber><P2para><Text><Addition ChangeId="d29p80830" CommentaryRef="c12511901"><Addition ChangeId="d29p80860" CommentaryRef="c12511951">In the case of a vehicle having an engine with a cylinder capacity not exceeding </Addition></Addition><Addition ChangeId="d29p80830" CommentaryRef="c12511901"><Addition ChangeId="d29p80860" CommentaryRef="c12511951"><Addition ChangeId="d29p80867" CommentaryRef="c12511961">1,549 cubic centimetres</Addition></Addition></Addition><Addition ChangeId="d29p80830" CommentaryRef="c12511901"><Addition ChangeId="d29p80860" CommentaryRef="c12511951">, the general rate is </Addition></Addition><Addition ChangeId="d29p80830" CommentaryRef="c12511901"><Addition ChangeId="d29p80860" CommentaryRef="c12511951"><Substitution ChangeId="d29p80871" CommentaryRef="c18055071">£110</Substitution></Addition></Addition><Addition ChangeId="d29p80830" CommentaryRef="c12511901"><Addition ChangeId="d29p80860" CommentaryRef="c12511951">.</Addition></Addition></Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/1/2B/2005-04-07" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/1/2B" id="schedule-1-paragraph-1-2B"><Pnumber><Addition ChangeId="d29p80830" CommentaryRef="c12511901"><Addition ChangeId="d29p80876" CommentaryRef="c17971181">2B</Addition></Addition></Pnumber><P2para><Text><Addition ChangeId="d29p80830" CommentaryRef="c12511901"><Addition ChangeId="d29p80876" CommentaryRef="c17971181">For the purposes of this Schedule the cylinder capacity of an engine shall be calculated in accordance with regulations made by the Secretary of State.</Addition></Addition></Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/1/3/2005-04-07" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/1/3" id="schedule-1-paragraph-1-3"><Pnumber><Addition ChangeId="d29p80830" CommentaryRef="c12511901"><CommentaryRef Ref="c12511981"/>3</Addition></Pnumber><P2para><Text><Addition ChangeId="d29p80830" CommentaryRef="c12511901">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Addition></Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/1/4/2005-04-07" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/1/4" id="schedule-1-paragraph-1-4"><Pnumber><Addition ChangeId="d29p80830" CommentaryRef="c12511901"><CommentaryRef Ref="c12511981"/>4</Addition></Pnumber><P2para><Text><Addition ChangeId="d29p80830" CommentaryRef="c12511901">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Addition></Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/1/5/2005-04-07" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/1/5" id="schedule-1-paragraph-1-5"><Pnumber><Addition ChangeId="d29p80830" CommentaryRef="c12511901"><CommentaryRef Ref="c12511981"/>5</Addition></Pnumber><P2para><Text><Addition ChangeId="d29p80830" CommentaryRef="c12511901">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Addition></Text></P2para></P2></P1para></P1></P1group></Part></ScheduleBody></Schedule></Schedules></Primary><Commentaries><Commentary id="c12511901" Type="F"><Para><Text>By <Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c01099" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>, <CitationSubRef id="c01100" CitationRef="c01099" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19" SectionRef="section-19">s. 19</CitationSubRef>, <CitationSubRef id="c01101" CitationRef="c01099" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/III/paragraph/6/1" SectionRef="schedule-4-part-III-paragraph-6-1">Sch. 4 Pt. III paras. 6(1)</CitationSubRef>, <CitationSubRef id="c01102" CitationRef="c01099" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/III/paragraph/16" Operative="true" SectionRef="schedule-4-part-III-paragraph-16">16</CitationSubRef> it is provided that Sch. 1 para. 1 is substituted (with application to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act)</Text></Para></Commentary><Commentary id="c12511911" Type="F"><Para><Text>Words in Sch. 1 para. 1(2) substituted (27.7.1999 with effect as mentioned in <CitationSubRef id="c01106" CitationRef="c01107" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/8/5" SectionRef="section-8-5">s. 8(5)</CitationSubRef> of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1999/16" id="c01107" Year="1999" Class="UnitedKingdomPublicGeneralAct" Number="16">1999 c. 16</Citation>, <CitationSubRef id="c01108" CitationRef="c01107" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/8/2/5" Operative="true" SectionRef="section-8-2-5">s. 8(2)(5)</CitationSubRef></Text></Para></Commentary><Commentary id="c12511921" Type="F"><Para><Text>By <Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/9" id="c01109" Year="2001" Class="UnitedKingdomPublicGeneralAct" Number="9">2001 c. 9</Citation>, <CitationSubRef id="c01110" CitationRef="c01109" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/section/8/1/11/12" Operative="true" SectionRef="section-8-1-11-12">s. 8(1)(11)(12)</CitationSubRef> it is provided (1.7.2001) that the words in Sch. 1 para. 1(2) are substituted</Text></Para></Commentary><Commentary id="c12511931" Type="F"><Para><Text>Words in Sch. 1 para. 1(1) substituted (29.4.1996 with effect as mentioned in <CitationSubRef id="c01112" CitationRef="c01113" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/18/5" SectionRef="section-18-5">s. 18(5)</CitationSubRef> of the amending Act) for Sch. 1 para. 1(1)(a)(b) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c01113" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>, <CitationSubRef id="c01114" CitationRef="c01113" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/18/2/a/5" Operative="true" SectionRef="section-18-2-a-5">s. 18(2)(a)(5)</CitationSubRef></Text></Para></Commentary><Commentary id="c12511951" Type="F"><Para><Text>Sch. 1 para. 1(2A) inserted (27.7.1999 with effect as mentioned in <CitationSubRef id="c01120" CitationRef="c01121" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/8/5" SectionRef="section-8-5">s. 8(5)</CitationSubRef> of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1999/16" id="c01121" Year="1999" Class="UnitedKingdomPublicGeneralAct" Number="16">1999 c. 16</Citation>, <CitationSubRef id="c01122" CitationRef="c01121" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/8/3/5" Operative="true" SectionRef="section-8-3-5">s. 8(3)(5)</CitationSubRef></Text></Para></Commentary><Commentary id="c12511961" Type="F"><Para><Text>Words in Sch. 1 para. 1(2A) substituted (1.7.2001) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/9" id="c01124" Year="2001" Class="UnitedKingdomPublicGeneralAct" Number="9">2001 c. 9</Citation>, <CitationSubRef id="c01125" CitationRef="c01124" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/section/8/1/11/12" Operative="true" SectionRef="section-8-1-11-12">s. 8(1)(11)(12)</CitationSubRef></Text></Para></Commentary><Commentary id="c17971181" Type="F"><Para><Text>Sch. 1 para. 1(2B) inserted (24.7.2002) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c01131" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23" Title="Finance Act 2002">Finance Act 2002 (c. 23)</Citation>, <CitationSubRef id="c01132" CitationRef="c01131" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/20/1" SectionRef="section-20-1" Operative="true">s. 20(1)</CitationSubRef> (with <CitationSubRef id="c01133" CitationRef="c01131" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/20/3" SectionRef="section-20-3">s. 20(3)</CitationSubRef>)</Text></Para></Commentary><Commentary id="c12511981" Type="F"><Para><Text>Sch. 1 para. 1(3)-(5) repealed (29.4.1996 with effect as mentioned in <CitationSubRef id="c01135" CitationRef="c01136" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/18/5" SectionRef="section-18-5">s. 18(5)</CitationSubRef> of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c01136" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>, <CitationSubRef id="c01137" CitationRef="c01136" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/18/2/b/5" SectionRef="section-18-2-b-5">ss. 18(2)(b)(5)</CitationSubRef>, <CitationSubRef id="c01138" CitationRef="c01136" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/205" SectionRef="section-205">205</CitationSubRef>, <CitationSubRef id="c01139" CitationRef="c01136" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/41/part/II/3" Operative="true" SectionRef="schedule-41-part-II-3">Sch. 41 Pt. II(3)</CitationSubRef> Note</Text></Para></Commentary><Commentary id="c18055071" Type="F"><Para><Text>Words in <CitationSubRef id="c03407" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/1/2A" SectionRef="schedule-1-paragraph-1-2A">Sch. 1 para. 1(2A)</CitationSubRef> substituted (10.7.2003 with application as mentioned in <CitationSubRef id="c03408" URI="http://www.legislation.gov.uk/id/ukpga/2003/14/section/14/4" CitationRef="c03409" SectionRef="section-14-4">s. 14(4)</CitationSubRef> of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2003/14" id="c03409" Year="2003" Class="UnitedKingdomPublicGeneralAct" Number="14" Title="Finance Act 2003">Finance Act 2003 (c. 14)</Citation>, <CitationSubRef id="c03410" URI="http://www.legislation.gov.uk/id/ukpga/2003/14/section/14/1/b" CitationRef="c03409" SectionRef="section-14-1-b" Operative="true">s. 14(1)(b)</CitationSubRef></Text></Para></Commentary><Commentary id="c18130401" Type="F"><Para><Text>Words in <CitationSubRef id="c03411" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/1/2" SectionRef="schedule-1-paragraph-1-2">Sch. 1 para. 1(2)</CitationSubRef> substituted (7.4.2005 with effect as mentioned in <CitationSubRef id="c03412" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/7/16" CitationRef="c03413" SectionRef="section-7-16">s. 7(16)</CitationSubRef> of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/7" id="c03413" Year="2005" Class="UnitedKingdomPublicGeneralAct" Number="7" Title="Finance Act 2005">Finance Act 2005 (c. 7)</Citation>, <CitationSubRef id="c03414" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/7/8" CitationRef="c03413" SectionRef="section-7-8" Operative="true">s. 7(8)</CitationSubRef></Text></Para></Commentary></Commentaries></Legislation></div><div class="header"><span>This XML file does not appear to have any style information associated with it. The document tree is shown below.</span><br /></div><div class="pretty-print"><div class="folder" id="folder0"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Legislation<span class="html-attribute"> <span class="html-attribute-name">xmlns</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/namespaces/legislation</span>"</span><span class="html-attribute"> <span class="html-attribute-name">xmlns:xsi</span>="<span class="html-attribute-value">http://www.w3.org/2001/XMLSchema-instance</span>"</span><span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1994/22/2005-04-07</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1994/22</span>"</span><span class="html-attribute"> <span 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class="html-tag"></dc:identifier></span></div><div class="line"><span class="html-tag"><dc:title></span><span>Vehicle Excise and Registration Act 1994</span><span class="html-tag"></dc:title></span></div><div class="line"><span class="html-tag"><dc:description></span><span>An Act to consolidate the enactments relating to vehicle excise duty and the registration of vehicles.</span><span class="html-tag"></dc:description></span></div><div class="line"><span class="html-tag"><dc:date></span><span>1994-07-05</span><span class="html-tag"></dc:date></span></div><div class="line"><span class="html-tag"><dc:type></span><span>text</span><span class="html-tag"></dc:type></span></div><div class="line"><span class="html-tag"><dc:format></span><span>text/xml</span><span class="html-tag"></dc:format></span></div><div class="line"><span class="html-tag"><dc:language></span><span>en</span><span class="html-tag"></dc:language></span></div><div class="line"><span class="html-tag"><dc:publisher></span><span>Statute Law Database</span><span class="html-tag"></dc:publisher></span></div><div class="line"><span class="html-tag"><dc:modified></span><span>2024-05-28</span><span class="html-tag"></dc:modified></span></div><div class="line"><span class="html-tag"><dct:valid></span><span>2005-04-07</span><span class="html-tag"></dct:valid></span></div><span> </span><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">self</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/part/I/2005-04-07/data.xml</span>"</span><span class="html-attribute"> <span class="html-attribute-name">type</span>="<span class="html-attribute-value">application/xml</span>"</span>/></span></div><div class="line"><span 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class="html-attribute-value">1995-07-01</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">http://purl.org/dc/terms/hasVersion</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/part/I/1996-04-29</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">1996-04-29</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">http://purl.org/dc/terms/hasVersion</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span 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class="html-attribute-value">http://purl.org/dc/terms/hasVersion</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/part/I/1999-03-10</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">1999-03-10</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">http://purl.org/dc/terms/hasVersion</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/part/I/1999-07-27</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">1999-07-27</span>"</span>/></span></div><div 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<span class="html-attribute-name">title</span>="<span class="html-attribute-value">2001-07-01</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">http://purl.org/dc/terms/hasVersion</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/part/I/2002-07-24</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">2002-07-24</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">http://purl.org/dc/terms/hasVersion</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span 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class="html-attribute-value">http://purl.org/dc/terms/hasVersion</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/part/I/2007-07-19</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">2007-07-19</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">http://purl.org/dc/terms/hasVersion</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/part/I/2008-07-21</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">2008-07-21</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">http://purl.org/dc/terms/hasVersion</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/part/I/2009-07-21</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">2009-07-21</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">http://purl.org/dc/terms/hasVersion</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/part/I/2010-04-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">2010-04-01</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">http://purl.org/dc/terms/hasVersion</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/part/I/2011-07-19</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">2011-07-19</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">http://purl.org/dc/terms/hasVersion</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/part/I/2012-07-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">2012-07-17</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">http://purl.org/dc/terms/hasVersion</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/part/I/2013-04-08</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">2013-04-08</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">http://purl.org/dc/terms/hasVersion</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/part/I/2013-07-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">2013-07-17</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">http://purl.org/dc/terms/hasVersion</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/part/I/2014-07-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">2014-07-17</span>"</span>/></span></div><div 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class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/part/I/2019-02-12</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">2019-02-12</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">http://purl.org/dc/terms/hasVersion</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/part/I/2020-04-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">2020-04-01</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">http://purl.org/dc/terms/hasVersion</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/part/I/2021-04-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">2021-04-01</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">http://purl.org/dc/terms/hasVersion</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/part/I/2022-03-21</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">2022-03-21</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">http://purl.org/dc/terms/hasVersion</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/part/I/2022-04-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">2022-04-01</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">http://purl.org/dc/terms/hasVersion</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/part/I/2023-04-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">2023-04-01</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">http://purl.org/dc/terms/hasVersion</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/part/I/2024-02-22</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">2024-02-22</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">http://purl.org/dc/terms/hasVersion</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/part/I</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">current</span>"</span>/></span></div><span> </span><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">up</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/2005-04-07</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">Schedule 1</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">prev</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1994/22/part/V/2005-04-07</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">Part; Part V</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">prevInForce</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1994/22/part/V/2005-04-07</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">Part; Part V</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">next</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/part/IA/2005-04-07</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">Part; Schedule 1 Part IA</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">nextInForce</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/part/IA/2005-04-07</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">Part; Schedule 1 Part IA</span>"</span>/></span></div><span> </span><div class="folder" id="folder2"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:PrimaryMetadata></span></div><div class="opened"><div class="folder" id="folder3"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:DocumentClassification></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:DocumentCategory<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">primary</span>"</span>/></span></div><div class="line"><span class="html-tag"><ukm:DocumentMainType<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span>/></span></div><div class="line"><span class="html-tag"><ukm:DocumentStatus<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">revised</span>"</span>/></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:DocumentClassification></span></div></div><div class="line"><span class="html-tag"><ukm:Year<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">1994</span>"</span>/></span></div><div class="line"><span class="html-tag"><ukm:Number<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">22</span>"</span>/></span></div><div class="line"><span class="html-tag"><ukm:EnactmentDate<span class="html-attribute"> <span class="html-attribute-name">Date</span>="<span class="html-attribute-value">1994-07-05</span>"</span>/></span></div><div class="folder" id="folder4"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:UnappliedEffects></span></div><div class="opened"><div class="folder" id="folder5"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:UnappliedEffect<span class="html-attribute"> <span class="html-attribute-name">AffectedNumber</span>="<span class="html-attribute-value">22</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingNumber</span>="<span class="html-attribute-value">1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2023/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedClass</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1994/22</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Row</span>="<span class="html-attribute-value">422</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedYear</span>="<span class="html-attribute-value">1994</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingProvisions</span>="<span class="html-attribute-value">s. 10(5)(e)(7)</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RequiresApplied</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingYear</span>="<span class="html-attribute-value">2023</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingClass</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedProvisions</span>="<span class="html-attribute-value">Sch. 1 para. 1N</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/effect/key-68771e66e92f3f17caddb30e550ee1b2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingEffectsExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">inserted</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Modified</span>="<span class="html-attribute-value">2023-10-10T16:41:14Z</span>"</span><span class="html-attribute"> <span class="html-attribute-name">EffectId</span>="<span class="html-attribute-value">key-68771e66e92f3f17caddb30e550ee1b2</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:AffectedTitle></span><span>Vehicle Excise and Registration Act 1994</span><span class="html-tag"></ukm:AffectedTitle></span></div><div class="folder" id="folder6"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:AffectedProvisions></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">schedule-1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1</span>"</span>></span><span>Sch. 1 </span><span class="html-tag"></ukm:Section></span></div><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">schedule-1-paragraph-1N</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/1N</span>"</span><span class="html-attribute"> <span class="html-attribute-name">FoundRef</span>="<span class="html-attribute-value">schedule-1</span>"</span>></span><span>para. 1N</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:AffectedProvisions></span></div></div><div class="line"><span class="html-tag"><ukm:AffectingTitle></span><span>Finance Act 2023</span><span class="html-tag"></ukm:AffectingTitle></span></div><div class="folder" id="folder7"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:AffectingProvisions></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">section-10-5-e</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2023/1/section/10/5/e</span>"</span>></span><span>s. 10(5)(e)</span><span class="html-tag"></ukm:Section></span></div><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">section-10-7</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2023/1/section/10/7</span>"</span>></span><span>(7)</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:AffectingProvisions></span></div></div><div class="folder" id="folder8"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:InForceDates></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:InForce<span class="html-attribute"> <span class="html-attribute-name">Applied</span>="<span class="html-attribute-value">false</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Date</span>="<span class="html-attribute-value">2025-04-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Qualification</span>="<span class="html-attribute-value">Other</span>"</span><span class="html-attribute"> <span class="html-attribute-name">OtherQualification</span>="<span class="html-attribute-value">in relation to licences taken out on or after 1.4.2025</span>"</span>/></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:InForceDates></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:UnappliedEffect></span></div></div><div class="folder" id="folder9"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:UnappliedEffect<span class="html-attribute"> <span class="html-attribute-name">AffectedYear</span>="<span class="html-attribute-value">1994</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingEffectsExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedClass</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingYear</span>="<span class="html-attribute-value">2023</span>"</span><span class="html-attribute"> <span class="html-attribute-name">EffectId</span>="<span class="html-attribute-value">key-6c7f9626a29a0c3264a8261abf0ab204</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2023/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingClass</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">inserted</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RequiresApplied</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Modified</span>="<span class="html-attribute-value">2023-10-10T16:41:14Z</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Row</span>="<span class="html-attribute-value">591</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedProvisions</span>="<span class="html-attribute-value">Sch. 2 para. 20G(2)(za)-(zc)</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/effect/key-6c7f9626a29a0c3264a8261abf0ab204</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingProvisions</span>="<span class="html-attribute-value">s. 10(2)(a)(i)(7)</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingNumber</span>="<span class="html-attribute-value">1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedNumber</span>="<span class="html-attribute-value">22</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1994/22</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:AffectedTitle></span><span>Vehicle Excise and Registration Act 1994</span><span class="html-tag"></ukm:AffectedTitle></span></div><div class="folder" id="folder10"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:AffectedProvisions></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">schedule-2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2</span>"</span>></span><span>Sch. 2 </span><span class="html-tag"></ukm:Section></span></div><div class="folder" id="folder11"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:SectionRange<span class="html-attribute"> <span class="html-attribute-name">Start</span>="<span class="html-attribute-value">schedule-2-paragraph-20G-2-za</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/20G/2/za</span>"</span><span class="html-attribute"> <span class="html-attribute-name">FoundStart</span>="<span class="html-attribute-value">schedule-2-paragraph-20G</span>"</span><span class="html-attribute"> <span class="html-attribute-name">End</span>="<span class="html-attribute-value">schedule-2-paragraph-20G-2-zc</span>"</span><span class="html-attribute"> <span class="html-attribute-name">UpTo</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/20G/2/zc</span>"</span><span class="html-attribute"> <span class="html-attribute-name">FoundEnd</span>="<span class="html-attribute-value">schedule-2-paragraph-20G</span>"</span><span class="html-attribute"> <span class="html-attribute-name">MissingEnd</span>="<span class="html-attribute-value">true</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">schedule-2-paragraph-20G-2-za</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/20G/2/za</span>"</span><span class="html-attribute"> <span class="html-attribute-name">FoundRef</span>="<span class="html-attribute-value">schedule-2-paragraph-20G</span>"</span>></span><span>para. 20G(2)(za)</span><span class="html-tag"></ukm:Section></span></div><span>-</span><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">schedule-2-paragraph-20G-2-zc</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/20G/2/zc</span>"</span><span class="html-attribute"> <span class="html-attribute-name">FoundRef</span>="<span class="html-attribute-value">schedule-2-paragraph-20G</span>"</span>></span><span>(zc)</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:SectionRange></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:AffectedProvisions></span></div></div><div class="line"><span class="html-tag"><ukm:AffectingTitle></span><span>Finance Act 2023</span><span class="html-tag"></ukm:AffectingTitle></span></div><div class="folder" id="folder12"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:AffectingProvisions></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">section-10-2-a-i</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2023/1/section/10/2/a/i</span>"</span>></span><span>s. 10(2)(a)(i)</span><span class="html-tag"></ukm:Section></span></div><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">section-10-7</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2023/1/section/10/7</span>"</span>></span><span>(7)</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:AffectingProvisions></span></div></div><div class="folder" id="folder13"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:InForceDates></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:InForce<span class="html-attribute"> <span class="html-attribute-name">Applied</span>="<span class="html-attribute-value">false</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Date</span>="<span class="html-attribute-value">2025-04-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Qualification</span>="<span class="html-attribute-value">Other</span>"</span><span class="html-attribute"> <span class="html-attribute-name">OtherQualification</span>="<span class="html-attribute-value">in relation to licences taken out on or after 1.4.2025</span>"</span>/></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:InForceDates></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:UnappliedEffect></span></div></div><div class="folder" id="folder14"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:UnappliedEffect<span class="html-attribute"> <span class="html-attribute-name">AffectingYear</span>="<span class="html-attribute-value">2006</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingProvisions</span>="<span class="html-attribute-value">s. 47(2)</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedClass</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">inserted</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1994/22</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingEffectsExtent</span>="<span class="html-attribute-value">S+A+M+E+A+S+A+F+F+E+C+T+E+D</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RequiresApplied</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedProvisions</span>="<span class="html-attribute-value">s. 7(1A)</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/effect/key-35682c24f271bebbb1d5985801dc8ddd</span>"</span><span class="html-attribute"> <span class="html-attribute-name">EffectId</span>="<span class="html-attribute-value">key-35682c24f271bebbb1d5985801dc8ddd</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingClass</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Row</span>="<span class="html-attribute-value">28</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingNumber</span>="<span class="html-attribute-value">49</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedYear</span>="<span class="html-attribute-value">1994</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedNumber</span>="<span class="html-attribute-value">22</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2006/49</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Modified</span>="<span class="html-attribute-value">2022-01-16T22:30:27Z</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:AffectedTitle></span><span>Vehicle Excise and Registration Act 1994</span><span class="html-tag"></ukm:AffectedTitle></span></div><div class="folder" id="folder15"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:AffectedProvisions></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">section-7-1A</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1994/22/section/7/1A</span>"</span><span class="html-attribute"> <span class="html-attribute-name">FoundRef</span>="<span class="html-attribute-value">section-7</span>"</span>></span><span>s. 7(1A)</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:AffectedProvisions></span></div></div><div class="line"><span class="html-tag"><ukm:AffectingTitle></span><span>Road Safety Act 2006</span><span class="html-tag"></ukm:AffectingTitle></span></div><div class="folder" id="folder16"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:AffectingProvisions></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">section-47-2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2006/49/section/47/2</span>"</span>></span><span>s. 47(2)</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:AffectingProvisions></span></div></div><div class="folder" id="folder17"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:CommencementAuthority></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">section-61-1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2006/49/section/61/1</span>"</span>></span><span>s. 61(1)</span><span class="html-tag"></ukm:Section></span></div><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">section-61-10</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2006/49/section/61/10</span>"</span>></span><span>(10)</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:CommencementAuthority></span></div></div><div class="folder" id="folder18"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:InForceDates></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:InForce<span class="html-attribute"> <span class="html-attribute-name">Applied</span>="<span class="html-attribute-value">false</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Prospective</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Qualification</span>="<span class="html-attribute-value"></span>"</span>/></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:InForceDates></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:UnappliedEffect></span></div></div><div class="folder" id="folder19"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:UnappliedEffect<span class="html-attribute"> <span class="html-attribute-name">AffectingClass</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedProvisions</span>="<span class="html-attribute-value">s. 7(5)(za)</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2006/49</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Row</span>="<span class="html-attribute-value">30</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingProvisions</span>="<span class="html-attribute-value">s. 47(3)</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingYear</span>="<span class="html-attribute-value">2006</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedNumber</span>="<span class="html-attribute-value">22</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingEffectsExtent</span>="<span class="html-attribute-value">S+A+M+E+A+S+A+F+F+E+C+T+E+D</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingNumber</span>="<span class="html-attribute-value">49</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1994/22</span>"</span><span class="html-attribute"> <span class="html-attribute-name">EffectId</span>="<span class="html-attribute-value">key-b455a9ed5010199955a0a2af34c8d61d</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">inserted</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Modified</span>="<span class="html-attribute-value">2022-01-16T22:30:27Z</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RequiresApplied</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedClass</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/effect/key-b455a9ed5010199955a0a2af34c8d61d</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedYear</span>="<span class="html-attribute-value">1994</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:AffectedTitle></span><span>Vehicle Excise and Registration Act 1994</span><span class="html-tag"></ukm:AffectedTitle></span></div><div class="folder" id="folder20"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:AffectedProvisions></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">section-7-5-za</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1994/22/section/7/5/za</span>"</span><span class="html-attribute"> <span class="html-attribute-name">FoundRef</span>="<span class="html-attribute-value">section-7</span>"</span>></span><span>s. 7(5)(za)</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:AffectedProvisions></span></div></div><div class="line"><span class="html-tag"><ukm:AffectingTitle></span><span>Road Safety Act 2006</span><span class="html-tag"></ukm:AffectingTitle></span></div><div class="folder" id="folder21"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:AffectingProvisions></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">section-47-3</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2006/49/section/47/3</span>"</span>></span><span>s. 47(3)</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:AffectingProvisions></span></div></div><div class="folder" id="folder22"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:CommencementAuthority></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">section-61-1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2006/49/section/61/1</span>"</span>></span><span>s. 61(1)</span><span class="html-tag"></ukm:Section></span></div><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">section-61-10</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2006/49/section/61/10</span>"</span>></span><span>(10)</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:CommencementAuthority></span></div></div><div class="folder" id="folder23"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:InForceDates></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:InForce<span class="html-attribute"> <span class="html-attribute-name">Applied</span>="<span class="html-attribute-value">false</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Prospective</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Qualification</span>="<span class="html-attribute-value"></span>"</span>/></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:InForceDates></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:UnappliedEffect></span></div></div><div class="folder" id="folder24"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:UnappliedEffect<span class="html-attribute"> <span class="html-attribute-name">AffectedNumber</span>="<span class="html-attribute-value">22</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingEffectsExtent</span>="<span class="html-attribute-value">S+A+M+E+A+S+A+F+F+E+C+T+E+D</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedClass</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">EffectId</span>="<span class="html-attribute-value">key-8ccd53fadaff9c99b52ad8a0866482fd</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingProvisions</span>="<span class="html-attribute-value">s. 47(6)</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingNumber</span>="<span class="html-attribute-value">49</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Row</span>="<span class="html-attribute-value">109</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedYear</span>="<span class="html-attribute-value">1994</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1994/22</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedProvisions</span>="<span class="html-attribute-value">s. 22(1)(aa)</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Modified</span>="<span class="html-attribute-value">2022-01-16T22:30:27Z</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2006/49</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingYear</span>="<span class="html-attribute-value">2006</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingClass</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RequiresApplied</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/effect/key-8ccd53fadaff9c99b52ad8a0866482fd</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">inserted</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:AffectedTitle></span><span>Vehicle Excise and Registration Act 1994</span><span class="html-tag"></ukm:AffectedTitle></span></div><div class="folder" id="folder25"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:AffectedProvisions></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">section-22-1-aa</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1994/22/section/22/1/aa</span>"</span><span class="html-attribute"> <span class="html-attribute-name">FoundRef</span>="<span class="html-attribute-value">section-22</span>"</span>></span><span>s. 22(1)(aa)</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:AffectedProvisions></span></div></div><div class="line"><span class="html-tag"><ukm:AffectingTitle></span><span>Road Safety Act 2006</span><span class="html-tag"></ukm:AffectingTitle></span></div><div class="folder" id="folder26"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:AffectingProvisions></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">section-47-6</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2006/49/section/47/6</span>"</span>></span><span>s. 47(6)</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:AffectingProvisions></span></div></div><div class="folder" id="folder27"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:CommencementAuthority></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">section-61-1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2006/49/section/61/1</span>"</span>></span><span>s. 61(1)</span><span class="html-tag"></ukm:Section></span></div><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">section-61-10</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2006/49/section/61/10</span>"</span>></span><span>(10)</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:CommencementAuthority></span></div></div><div class="folder" id="folder28"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:InForceDates></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:InForce<span class="html-attribute"> <span class="html-attribute-name">Applied</span>="<span class="html-attribute-value">false</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Prospective</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Qualification</span>="<span class="html-attribute-value"></span>"</span>/></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:InForceDates></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:UnappliedEffect></span></div></div><div class="folder" id="folder29"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:UnappliedEffect<span class="html-attribute"> <span class="html-attribute-name">Modified</span>="<span class="html-attribute-value">2022-01-16T22:30:27Z</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">inserted</span>"</span><span class="html-attribute"> <span class="html-attribute-name">EffectId</span>="<span class="html-attribute-value">key-1ec9e184bc1a529f4ec74c349013da85</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2006/49</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedProvisions</span>="<span class="html-attribute-value">s. 22(1AA)</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1994/22</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedClass</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingProvisions</span>="<span class="html-attribute-value">s. 47(9)</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Row</span>="<span class="html-attribute-value">115</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/effect/key-1ec9e184bc1a529f4ec74c349013da85</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingClass</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedYear</span>="<span class="html-attribute-value">1994</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingNumber</span>="<span class="html-attribute-value">49</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RequiresApplied</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingYear</span>="<span class="html-attribute-value">2006</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingEffectsExtent</span>="<span class="html-attribute-value">S+A+M+E+A+S+A+F+F+E+C+T+E+D</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedNumber</span>="<span class="html-attribute-value">22</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:AffectedTitle></span><span>Vehicle Excise and Registration Act 1994</span><span class="html-tag"></ukm:AffectedTitle></span></div><div class="folder" id="folder30"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:AffectedProvisions></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">section-22-1AA</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1994/22/section/22/1AA</span>"</span><span class="html-attribute"> <span class="html-attribute-name">FoundRef</span>="<span class="html-attribute-value">section-22</span>"</span>></span><span>s. 22(1AA)</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:AffectedProvisions></span></div></div><div class="line"><span class="html-tag"><ukm:AffectingTitle></span><span>Road Safety Act 2006</span><span class="html-tag"></ukm:AffectingTitle></span></div><div class="folder" id="folder31"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:AffectingProvisions></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">section-47-9</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2006/49/section/47/9</span>"</span>></span><span>s. 47(9)</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:AffectingProvisions></span></div></div><div class="folder" id="folder32"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:CommencementAuthority></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">section-61-1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2006/49/section/61/1</span>"</span>></span><span>s. 61(1)</span><span class="html-tag"></ukm:Section></span></div><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">section-61-10</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2006/49/section/61/10</span>"</span>></span><span>(10)</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:CommencementAuthority></span></div></div><div class="folder" id="folder33"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:InForceDates></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:InForce<span class="html-attribute"> <span class="html-attribute-name">Applied</span>="<span class="html-attribute-value">false</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Prospective</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Qualification</span>="<span class="html-attribute-value"></span>"</span>/></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:InForceDates></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:UnappliedEffect></span></div></div><div class="folder" id="folder34"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:UnappliedEffect<span class="html-attribute"> <span class="html-attribute-name">AffectedClass</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedProvisions</span>="<span class="html-attribute-value">s. 22(1BA)</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingEffectsExtent</span>="<span class="html-attribute-value">S+A+M+E+A+S+A+F+F+E+C+T+E+D</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">inserted</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1994/22</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Row</span>="<span class="html-attribute-value">116</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/effect/key-72221b5e3a04794177f33d818532ec90</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2006/49</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedYear</span>="<span class="html-attribute-value">1994</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingYear</span>="<span class="html-attribute-value">2006</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RequiresApplied</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingClass</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Modified</span>="<span class="html-attribute-value">2022-01-16T22:30:27Z</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectedNumber</span>="<span class="html-attribute-value">22</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Comments</span>="<span class="html-attribute-value">Contains power</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingNumber</span>="<span class="html-attribute-value">49</span>"</span><span class="html-attribute"> <span class="html-attribute-name">EffectId</span>="<span class="html-attribute-value">key-72221b5e3a04794177f33d818532ec90</span>"</span><span class="html-attribute"> <span class="html-attribute-name">AffectingProvisions</span>="<span class="html-attribute-value">s. 47(10)</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:AffectedTitle></span><span>Vehicle Excise and Registration Act 1994</span><span class="html-tag"></ukm:AffectedTitle></span></div><div class="folder" id="folder35"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:AffectedProvisions></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">section-22-1BA</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1994/22/section/22/1BA</span>"</span><span class="html-attribute"> <span class="html-attribute-name">FoundRef</span>="<span class="html-attribute-value">section-22</span>"</span>></span><span>s. 22(1BA)</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:AffectedProvisions></span></div></div><div class="line"><span class="html-tag"><ukm:AffectingTitle></span><span>Road Safety Act 2006</span><span class="html-tag"></ukm:AffectingTitle></span></div><div class="folder" id="folder36"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:AffectingProvisions></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">section-47-10</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2006/49/section/47/10</span>"</span>></span><span>s. 47(10)</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:AffectingProvisions></span></div></div><div class="folder" id="folder37"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:CommencementAuthority></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">section-61-1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2006/49/section/61/1</span>"</span>></span><span>s. 61(1)</span><span class="html-tag"></ukm:Section></span></div><div class="line"><span class="html-tag"><ukm:Section<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">section-61-10</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2006/49/section/61/10</span>"</span>></span><span>(10)</span><span class="html-tag"></ukm:Section></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:CommencementAuthority></span></div></div><div class="folder" id="folder38"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:InForceDates></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:InForce<span class="html-attribute"> <span class="html-attribute-name">Applied</span>="<span class="html-attribute-value">false</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Prospective</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Qualification</span>="<span class="html-attribute-value"></span>"</span>/></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:InForceDates></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:UnappliedEffect></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:UnappliedEffects></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:PrimaryMetadata></span></div></div><span> </span><div class="folder" id="folder39"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:Alternatives></span></div><div class="opened"><span> </span><div class="line"><span class="html-tag"><ukm:Alternative<span class="html-attribute"> <span class="html-attribute-name">Date</span>="<span class="html-attribute-value">2008-03-02</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1994/22/pdfs/ukpga_19940022_en.pdf</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Title</span>="<span class="html-attribute-value">Print Version</span>"</span>/></span></div><span> </span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:Alternatives></span></div></div><span> </span><div class="folder" id="folder40"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:Statistics></span></div><div class="opened"><span> </span><div class="line"><span class="html-tag"><ukm:TotalParagraphs<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">236</span>"</span>/></span></div><span> </span><div class="line"><span class="html-tag"><ukm:BodyParagraphs<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">92</span>"</span>/></span></div><span> </span><div class="line"><span class="html-tag"><ukm:ScheduleParagraphs<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">144</span>"</span>/></span></div><span> </span><div class="line"><span class="html-tag"><ukm:AttachmentParagraphs<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">0</span>"</span>/></span></div><span> </span><div class="line"><span class="html-tag"><ukm:TotalImages<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">0</span>"</span>/></span></div><span> </span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:Statistics></span></div></div><span> </span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:Metadata></span></div></div><div class="folder" id="folder41"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Primary></span></div><div class="opened"><div class="folder" id="folder42"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Schedules<span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">2008-07-21</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">1995-05-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Title></span><span> SCHEDULES</span><span class="html-tag"></Title></span></div><div class="folder" id="folder43"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Schedule<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/2005-04-07</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">NumberOfProvisions</span>="<span class="html-attribute-value">44</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">2008-07-21</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">2000-07-28</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Number></span><span>SCHEDULE 1</span><span class="html-tag"></Number></span></div><div class="folder" id="folder44"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><TitleBlock></span></div><div class="opened"><div class="line"><span class="html-tag"><Title></span><span> Annual rates of duty</span><span class="html-tag"></Title></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></TitleBlock></span></div></div><div class="folder" id="folder45"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ScheduleBody></span></div><div class="opened"><div class="folder" id="folder46"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Part<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/part/I/2005-04-07</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/part/I</span>"</span><span class="html-attribute"> <span class="html-attribute-name">NumberOfProvisions</span>="<span class="html-attribute-value">1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">2008-07-21</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">1994-09-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-part-I</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Number></span><span>Part I</span><span class="html-tag"></Number></span></div><div class="line"><span class="html-tag"><Title></span><span> General</span><span class="html-tag"></Title></span></div><div class="folder" id="folder47"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1group<span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">2006-07-19</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Layout</span>="<span class="html-attribute-value">below</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">2005-04-07</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Title/></span></div><div class="folder" id="folder48"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/1/2005-04-07</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-paragraph-1</span>"</span>></span></div><div class="opened"><div class="folder" id="folder49"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Pnumber></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p80830</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c12511901</span>"</span>></span><span>1</span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Pnumber></span></div></div><div class="folder" id="folder50"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1para></span></div><div class="opened"><div class="folder" id="folder51"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/1/1/2005-04-07</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/1/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-paragraph-1-1</span>"</span>></span></div><div class="opened"><div class="folder" id="folder52"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Pnumber></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p80830</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c12511901</span>"</span>></span><span>1</span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Pnumber></span></div></div><div class="folder" id="folder53"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="folder" id="folder54"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><div class="folder" id="folder55"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p80830</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c12511901</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p80839</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c12511911</span>"</span>></span><span>Except in the case of a vehicle having an engine with a cylinder capacity not exceeding </span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Addition></span></div></div><div class="folder" id="folder56"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p80830</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c12511901</span>"</span>></span></div><div class="opened"><div class="folder" id="folder57"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p80839</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c12511911</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p80841</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c12511921</span>"</span>></span><span>1,549 cubic centimetres</span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Addition></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Addition></span></div></div><div class="folder" id="folder58"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p80830</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c12511901</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p80839</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c12511911</span>"</span>></span><span>, the</span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Addition></span></div></div><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p80830</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c12511901</span>"</span>></span><span> annual rate of vehicle excise duty applicable to a vehicle in respect of which no other annual rate is specified by this Schedule is </span><span class="html-tag"></Addition></span></div><div class="folder" id="folder59"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p80830</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c12511901</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p80847</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c12511931</span>"</span>></span><span>the general rate</span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Addition></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div><div class="folder" id="folder60"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/1/2/2005-04-07</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/1/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-paragraph-1-2</span>"</span>></span></div><div class="opened"><div class="folder" id="folder61"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Pnumber></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p80830</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c12511901</span>"</span>></span><span>2</span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Pnumber></span></div></div><div class="folder" id="folder62"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="folder" id="folder63"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p80830</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c12511901</span>"</span>></span><span>The general rate is </span><span class="html-tag"></Addition></span></div><div class="folder" id="folder64"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p80830</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c12511901</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Substitution<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p80856</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c18130401</span>"</span>></span><span>£170</span><span class="html-tag"></Substitution></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Addition></span></div></div><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p80830</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c12511901</span>"</span>></span><span>.</span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div><div class="folder" id="folder65"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/1/2A/2005-04-07</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/1/2A</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-paragraph-1-2A</span>"</span>></span></div><div class="opened"><div class="folder" id="folder66"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Pnumber></span></div><div class="opened"><div class="folder" id="folder67"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p80830</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c12511901</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p80860</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c12511951</span>"</span>></span><span>2A</span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Addition></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Pnumber></span></div></div><div class="folder" id="folder68"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="folder" id="folder69"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><div class="folder" id="folder70"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p80830</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c12511901</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p80860</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c12511951</span>"</span>></span><span>In the case of a vehicle having an engine with a cylinder capacity not exceeding </span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Addition></span></div></div><div class="folder" id="folder71"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p80830</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c12511901</span>"</span>></span></div><div class="opened"><div class="folder" id="folder72"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p80860</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c12511951</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p80867</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c12511961</span>"</span>></span><span>1,549 cubic centimetres</span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Addition></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Addition></span></div></div><div class="folder" id="folder73"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p80830</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c12511901</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p80860</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c12511951</span>"</span>></span><span>, the general rate is </span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Addition></span></div></div><div class="folder" id="folder74"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p80830</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c12511901</span>"</span>></span></div><div class="opened"><div class="folder" id="folder75"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p80860</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c12511951</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Substitution<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p80871</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c18055071</span>"</span>></span><span>£110</span><span class="html-tag"></Substitution></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Addition></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Addition></span></div></div><div class="folder" id="folder76"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p80830</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c12511901</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p80860</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c12511951</span>"</span>></span><span>.</span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Addition></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div><div class="folder" id="folder77"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/1/2B/2005-04-07</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/1/2B</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-paragraph-1-2B</span>"</span>></span></div><div class="opened"><div class="folder" id="folder78"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Pnumber></span></div><div class="opened"><div class="folder" id="folder79"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p80830</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c12511901</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p80876</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c17971181</span>"</span>></span><span>2B</span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Addition></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Pnumber></span></div></div><div class="folder" id="folder80"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="folder" id="folder81"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><div class="folder" id="folder82"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p80830</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c12511901</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p80876</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c17971181</span>"</span>></span><span>For the purposes of this Schedule the cylinder capacity of an engine shall be calculated in accordance with regulations made by the Secretary of State.</span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Addition></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div><div class="folder" id="folder83"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/1/3/2005-04-07</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/1/3</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-paragraph-1-3</span>"</span>></span></div><div class="opened"><div class="folder" id="folder84"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Pnumber></span></div><div class="opened"><div class="folder" id="folder85"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p80830</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c12511901</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><CommentaryRef<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">c12511981</span>"</span>/></span></div><span>3</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Addition></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Pnumber></span></div></div><div class="folder" id="folder86"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="folder" id="folder87"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p80830</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c12511901</span>"</span>></span><span>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div><div class="folder" id="folder88"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/1/4/2005-04-07</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/1/4</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-paragraph-1-4</span>"</span>></span></div><div class="opened"><div class="folder" id="folder89"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Pnumber></span></div><div class="opened"><div class="folder" id="folder90"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p80830</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c12511901</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><CommentaryRef<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">c12511981</span>"</span>/></span></div><span>4</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Addition></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Pnumber></span></div></div><div class="folder" id="folder91"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="folder" id="folder92"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p80830</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c12511901</span>"</span>></span><span>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div><div class="folder" id="folder93"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/1/5/2005-04-07</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/1/5</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-paragraph-1-5</span>"</span>></span></div><div class="opened"><div class="folder" id="folder94"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Pnumber></span></div><div class="opened"><div class="folder" id="folder95"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p80830</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c12511901</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><CommentaryRef<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">c12511981</span>"</span>/></span></div><span>5</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Addition></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Pnumber></span></div></div><div class="folder" id="folder96"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="folder" id="folder97"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p80830</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c12511901</span>"</span>></span><span>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1group></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Part></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ScheduleBody></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Schedule></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Schedules></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Primary></span></div></div><div class="folder" id="folder98"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentaries></span></div><div class="opened"><div class="folder" id="folder99"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c12511901</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">F</span>"</span>></span></div><div class="opened"><div class="folder" id="folder100"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder101"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>By </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1995/4</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01099</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1995</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">4</span>"</span>></span><span>1995 c. 4</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01100</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c01099</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1995/4/section/19</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-19</span>"</span>></span><span>s. 19</span><span class="html-tag"></CitationSubRef></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01101</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c01099</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/III/paragraph/6/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-4-part-III-paragraph-6-1</span>"</span>></span><span>Sch. 4 Pt. III paras. 6(1)</span><span class="html-tag"></CitationSubRef></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01102</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c01099</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/III/paragraph/16</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-4-part-III-paragraph-16</span>"</span>></span><span>16</span><span class="html-tag"></CitationSubRef></span></div><span> it is provided that Sch. 1 para. 1 is substituted (with application to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act)</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder102"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c12511911</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">F</span>"</span>></span></div><div class="opened"><div class="folder" id="folder103"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder104"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>Words in Sch. 1 para. 1(2) substituted (27.7.1999 with effect as mentioned in </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01106</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c01107</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1999/16/section/8/5</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-8-5</span>"</span>></span><span>s. 8(5)</span><span class="html-tag"></CitationSubRef></span></div><span> of the amending Act) by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1999/16</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01107</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1999</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">16</span>"</span>></span><span>1999 c. 16</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01108</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c01107</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1999/16/section/8/2/5</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-8-2-5</span>"</span>></span><span>s. 8(2)(5)</span><span class="html-tag"></CitationSubRef></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder105"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c12511921</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">F</span>"</span>></span></div><div class="opened"><div class="folder" id="folder106"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder107"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>By </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2001/9</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01109</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">2001</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">9</span>"</span>></span><span>2001 c. 9</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01110</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c01109</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2001/9/section/8/1/11/12</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-8-1-11-12</span>"</span>></span><span>s. 8(1)(11)(12)</span><span class="html-tag"></CitationSubRef></span></div><span> it is provided (1.7.2001) that the words in Sch. 1 para. 1(2) are substituted</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder108"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c12511931</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">F</span>"</span>></span></div><div class="opened"><div class="folder" id="folder109"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder110"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>Words in Sch. 1 para. 1(1) substituted (29.4.1996 with effect as mentioned in </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01112</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c01113</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1996/8/section/18/5</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-18-5</span>"</span>></span><span>s. 18(5)</span><span class="html-tag"></CitationSubRef></span></div><span> of the amending Act) for Sch. 1 para. 1(1)(a)(b) by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1996/8</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01113</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1996</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">8</span>"</span>></span><span>1996 c. 8</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01114</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c01113</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1996/8/section/18/2/a/5</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-18-2-a-5</span>"</span>></span><span>s. 18(2)(a)(5)</span><span class="html-tag"></CitationSubRef></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder111"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c12511951</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">F</span>"</span>></span></div><div class="opened"><div class="folder" id="folder112"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder113"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>Sch. 1 para. 1(2A) inserted (27.7.1999 with effect as mentioned in </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01120</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c01121</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1999/16/section/8/5</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-8-5</span>"</span>></span><span>s. 8(5)</span><span class="html-tag"></CitationSubRef></span></div><span> of the amending Act) by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1999/16</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01121</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1999</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">16</span>"</span>></span><span>1999 c. 16</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01122</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c01121</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1999/16/section/8/3/5</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-8-3-5</span>"</span>></span><span>s. 8(3)(5)</span><span class="html-tag"></CitationSubRef></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder114"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c12511961</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">F</span>"</span>></span></div><div class="opened"><div class="folder" id="folder115"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder116"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>Words in Sch. 1 para. 1(2A) substituted (1.7.2001) by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2001/9</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01124</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">2001</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">9</span>"</span>></span><span>2001 c. 9</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01125</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c01124</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2001/9/section/8/1/11/12</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-8-1-11-12</span>"</span>></span><span>s. 8(1)(11)(12)</span><span class="html-tag"></CitationSubRef></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder117"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c17971181</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">F</span>"</span>></span></div><div class="opened"><div class="folder" id="folder118"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder119"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>Sch. 1 para. 1(2B) inserted (24.7.2002) by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2002/23</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01131</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">2002</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">23</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Title</span>="<span class="html-attribute-value">Finance Act 2002</span>"</span>></span><span>Finance Act 2002 (c. 23)</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01132</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c01131</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2002/23/section/20/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-20-1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span>></span><span>s. 20(1)</span><span class="html-tag"></CitationSubRef></span></div><span> (with </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01133</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c01131</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2002/23/section/20/3</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-20-3</span>"</span>></span><span>s. 20(3)</span><span class="html-tag"></CitationSubRef></span></div><span>)</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder120"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c12511981</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">F</span>"</span>></span></div><div class="opened"><div class="folder" id="folder121"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder122"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>Sch. 1 para. 1(3)-(5) repealed (29.4.1996 with effect as mentioned in </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01135</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c01136</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1996/8/section/18/5</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-18-5</span>"</span>></span><span>s. 18(5)</span><span class="html-tag"></CitationSubRef></span></div><span> of the amending Act) by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1996/8</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01136</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1996</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">8</span>"</span>></span><span>1996 c. 8</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01137</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c01136</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1996/8/section/18/2/b/5</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-18-2-b-5</span>"</span>></span><span>ss. 18(2)(b)(5)</span><span class="html-tag"></CitationSubRef></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01138</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c01136</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1996/8/section/205</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-205</span>"</span>></span><span>205</span><span class="html-tag"></CitationSubRef></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c01139</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c01136</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/41/part/II/3</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-41-part-II-3</span>"</span>></span><span>Sch. 41 Pt. II(3)</span><span class="html-tag"></CitationSubRef></span></div><span> Note</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder123"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c18055071</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">F</span>"</span>></span></div><div class="opened"><div class="folder" id="folder124"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder125"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>Words in </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c03407</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/1/2A</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-1-paragraph-1-2A</span>"</span>></span><span>Sch. 1 para. 1(2A)</span><span class="html-tag"></CitationSubRef></span></div><span> substituted (10.7.2003 with application as mentioned in </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c03408</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2003/14/section/14/4</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c03409</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-14-4</span>"</span>></span><span>s. 14(4)</span><span class="html-tag"></CitationSubRef></span></div><span> of the amending Act) by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2003/14</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c03409</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">2003</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">14</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Title</span>="<span class="html-attribute-value">Finance Act 2003</span>"</span>></span><span>Finance Act 2003 (c. 14)</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c03410</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2003/14/section/14/1/b</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c03409</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-14-1-b</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span>></span><span>s. 14(1)(b)</span><span class="html-tag"></CitationSubRef></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder126"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c18130401</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">F</span>"</span>></span></div><div class="opened"><div class="folder" id="folder127"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder128"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>Words in </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c03411</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/1/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-1-paragraph-1-2</span>"</span>></span><span>Sch. 1 para. 1(2)</span><span class="html-tag"></CitationSubRef></span></div><span> substituted (7.4.2005 with effect as mentioned in </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c03412</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2005/7/section/7/16</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c03413</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-7-16</span>"</span>></span><span>s. 7(16)</span><span class="html-tag"></CitationSubRef></span></div><span> of the amending Act) by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2005/7</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c03413</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">2005</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">7</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Title</span>="<span class="html-attribute-value">Finance Act 2005</span>"</span>></span><span>Finance Act 2005 (c. 7)</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c03414</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/2005/7/section/7/8</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c03413</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-7-8</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span>></span><span>s. 7(8)</span><span class="html-tag"></CitationSubRef></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentaries></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Legislation></span></div></div></div></body></html>