Part 1Excise duties
Vehicle excise duty
14Reduced pollution certificates
In section 61B of VERA 1994 (reduced pollution certificates), for subsection (2) substitute—
2
For the purposes of this Act, the reduced pollution requirements are satisfied with respect to a vehicle at any time if, at that time, prescribed requirements relating to the vehicle's emissions are satisfied as a result of—
a
the design, construction or equipment of the vehicle as manufactured; or
b
adaptations of a prescribed description having been made to the vehicle after a prescribed date.
2A
Different requirements may be prescribed under subsection (2) for vehicles first registered at different times.