Pts. 1A, 1B inserted (28.7.2000) by 2000 c. 17, s. 22, Sch. 3

Sch. 1 para. 1D substituted (with effect as mentioned in s. 11(10) of the amending Act) for Sch. 1 paras. 1D, 1E by Finance Act 2007 (c. 11), s. 11(7)

http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/part/IA/crossheading/the-premium-rate/2018-03-15Vehicle Excise and Registration Act 1994An Act to consolidate the enactments relating to vehicle excise duty and the registration of vehicles.1994-07-05texttext/xmlenStatute Law Database2024-05-28Expert Participation2018-03-15 SCHEDULESSCHEDULE 1 Annual rates of dutyPart IA Light passenger vehicles registered before 1 April 2017: graduated rates of duty The premium rate1E(1)

A vehicle is liable to the premium rate of duty if—

(a)

it is constructed or modified so as to be propelled solely by diesel, and

(b)

it is not of a prescribed description.

(2)

In sub-paragraph (1)(a) “diesel” means any diesel fuel within the definition in Article 2 of Directive 98/70/EC of the European Parliament and of the Council.

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Pts. 1A, 1B inserted (28.7.2000) by
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Sch. 1 para. 1D substituted (with effect as mentioned in
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<heading> SCHEDULES</heading>
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Part IA
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registered before 1 April 2017
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