http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/25/1994-09-01Vehicle Excise and Registration Act 1994An Act to consolidate the enactments relating to vehicle excise duty and the registration of vehicles.1994-07-05texttext/xmlenStatute Law Database2024-05-281994-09-01 SCHEDULESSCHEDULE 2 Exempt vehicles<Emphasis><Addition ChangeId="d29p14780" CommentaryRef="c18215301">Light passenger vehicles with low CO</Addition><Inferior><Addition ChangeId="d29p14780" CommentaryRef="c18215301">2</Addition></Inferior><Addition ChangeId="d29p14780" CommentaryRef="c18215301"> emissions</Addition></Emphasis>25A vehicle is an exempt vehicle if—ait is a vehicle to which Part 1A of Schedule 1 applies, andbthe applicable CO2 emissions figure (as defined in paragraph 1A(3) and (4) of that Schedule) for the vehicle does not exceed 100 g/km.S. 25 and cross-heading inserted (retrospective to 23.3.2006 with effect as mentioned in s. 13(10) of the amending Act) by Finance Act 2006 (c. 25), s. 13(8)(9)S. 25 and cross-heading inserted (retrospective to 23.3.2006 with effect as mentioned in s. 13(10) of the amending Act) by Finance Act 2006 (c. 25), s. 13(8)(9)
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<Title>
<Emphasis>
<Addition ChangeId="d29p14780" CommentaryRef="c18215301">Light passenger vehicles with low CO</Addition>
<Inferior>
<Addition ChangeId="d29p14780" CommentaryRef="c18215301">2</Addition>
</Inferior>
<Addition ChangeId="d29p14780" CommentaryRef="c18215301"> emissions</Addition>
</Emphasis>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/25/1994-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/25" RestrictEndDate="2009-07-21" RestrictStartDate="2006-03-23" Match="false" id="schedule-2-paragraph-25">
<Pnumber PuncAfter="">
<Addition ChangeId="d29p14780" CommentaryRef="c18215301">
<Addition ChangeId="d29p14789" CommentaryRef="c18215331">25</Addition>
</Addition>
</Pnumber>
<P1para>
<Text>
<Addition ChangeId="d29p14780" CommentaryRef="c18215301">
<Addition ChangeId="d29p14789" CommentaryRef="c18215331">A vehicle is an exempt vehicle if—</Addition>
</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/25/a/1994-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/25/a" id="schedule-2-paragraph-25-a">
<Pnumber>
<Addition ChangeId="d29p14780" CommentaryRef="c18215301">
<Addition ChangeId="d29p14789" CommentaryRef="c18215331">a</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p14780" CommentaryRef="c18215301">
<Addition ChangeId="d29p14789" CommentaryRef="c18215331">it is a vehicle to which Part 1A of Schedule 1 applies, and</Addition>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/25/b/1994-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/25/b" id="schedule-2-paragraph-25-b">
<Pnumber>
<Addition ChangeId="d29p14780" CommentaryRef="c18215301">
<Addition ChangeId="d29p14789" CommentaryRef="c18215331">b</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p14780" CommentaryRef="c18215301">
<Addition ChangeId="d29p14789" CommentaryRef="c18215331">the applicable CO</Addition>
</Addition>
<Inferior>
<Addition ChangeId="d29p14780" CommentaryRef="c18215301">
<Addition ChangeId="d29p14789" CommentaryRef="c18215331">2</Addition>
</Addition>
</Inferior>
<Addition ChangeId="d29p14780" CommentaryRef="c18215301">
<Addition ChangeId="d29p14789" CommentaryRef="c18215331"> emissions figure (as defined in paragraph 1A(3) and (4) of that Schedule) for the vehicle does not exceed 100 g/km.</Addition>
</Addition>
</Text>
</P3para>
</P3>
</P1para>
</P1>
</Pblock>
</ScheduleBody>
</Schedule>
</Schedules>
</Primary>
<Commentaries>
<Commentary id="c18215331" Type="F">
<Para>
<Text>
S. 25 and cross-heading inserted (retrospective to 23.3.2006 with effect as mentioned in
<CitationSubRef id="c02267" CitationRef="c02268" URI="http://www.legislation.gov.uk/id/ukpga/2006/25/section/13/10" SectionRef="section-13-10">s. 13(10)</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2006/25" id="c02268" Year="2006" Class="UnitedKingdomPublicGeneralAct" Number="25" Title="Finance Act 2006">Finance Act 2006 (c. 25)</Citation>
,
<CitationSubRef id="c02269" CitationRef="c02268" URI="http://www.legislation.gov.uk/id/ukpga/2006/25/section/13/8/9" SectionRef="section-13-8-9" Operative="true">s. 13(8)(9)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c18215301" Type="F">
<Para>
<Text>
S. 25 and cross-heading inserted (retrospective to 23.3.2006 with effect as mentioned in
<CitationSubRef id="c02271" CitationRef="c02272" URI="http://www.legislation.gov.uk/id/ukpga/2006/25/section/13/10" SectionRef="section-13-10">s. 13(10)</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2006/25" id="c02272" Year="2006" Class="UnitedKingdomPublicGeneralAct" Number="25" Title="Finance Act 2006">Finance Act 2006 (c. 25)</Citation>
,
<CitationSubRef id="c02273" CitationRef="c02272" URI="http://www.legislation.gov.uk/id/ukpga/2006/25/section/13/8/9" SectionRef="section-13-8-9" Operative="true">s. 13(8)(9)</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>