SCHEDULES
SCHEDULE 1 Annual rates of duty
Part IB Light goods vehicles
Vehicles to which this Part applies
1H
1
This Part of this Schedule applies to a vehicle which—
a
is first registeredF1, under this Act or under the law of a country or territory outside the United Kingdom, on or after 1st March 2001, and
b
is so registered on the basis of an EC certificate of conformity or UK approval certificate that identifies the vehicle as having been approved as a light goods vehicle.
2
In sub-paragraph (1)(b) a “light goods vehicle” means a vehicle within Category N1 of Annex II to Council Directive 70/156/EEC (vehicle with four or more wheels used for carriage of goods and having a maximum mass not exceeding 3.5 tonnes).
3
If a vehicle is on first registrationF2, under this Act or under the law of a country or territory outside the United Kingdom, a vehicle to which this Part of this Schedule applies its status as such a vehicle is not affected by a subsequent modification of the vehicle.
4
In this paragraph “EC certificate of conformity” and “UK approval certificate” have the same meaning as in Part IA of this Schedule.