http://www.legislation.gov.uk/ukpga/2009/10/schedule/4/paragraph/5Finance Act 2009An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2024-12-04Expert Participation2024-05-24SCHEDULESSCHEDULE 4Vehicle excise duty: further provision about rates of duty etc5(1)

Schedule 1 (annual rates of duty) is amended as follows.

(2)

In paragraph 1A (vehicles to which Part 1A applies)—

(a)

in sub-paragraph (1)(a), after “registered”, and

(b)

in sub-paragraph (5), after “registration”,

insert “, under this Act or under the law of a country or territory outside the United Kingdom,”.

(3)

In paragraph 1C (the reduced rate)—

(a)

in sub-paragraph (3)(a), after “registration” insert “ , under this Act or under the law of a country or territory outside the United Kingdom, ”,

(b)

in sub-paragraph (3)(b), for “its” substitute “ that ”, and

(c)

in sub-paragraph (4), after “registration” insert “ under this Act ”.

(4)

In paragraph 1H (vehicles to which Part 1B applies)—

(a)

in sub-paragraph (1)(a), after “registered”, and

(b)

in sub-paragraph (3), after “registration”,

insert “, under this Act or under the law of a country or territory outside the United Kingdom,”.

(5)

In paragraph 1K(a) (pre-2007 lower-emission vans), after “registered” insert “ , under this Act or under the law of a country or territory outside the United Kingdom, ”.

(6)

In paragraph 1M(a) (post-2008 lower-emission vans), after “registered” insert “ , under this Act or under the law of a country or territory outside the United Kingdom, ”.

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Vehicle excise duty: further provision about rates of duty
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