1JThe annual rate of vehicle excise duty applicable to a vehicle to which this Part of this Schedule applies is—
(a)if the vehicle is not a lower-emission van, [F1£165] ;
(b)if the vehicle is a lower-emission van, [F2£110] .
Textual Amendments
F1Words in Sch. 1 para. 1J(a) substituted (10.7.2003 with application as mentioned in s. 14(4) of the amending Act) by Finance Act 2003 (c. 14), s. 14(3)(a)
F2Words in Sch. 1 para. 1J(b) substituted (10.7.2003 with application as mentioned in s. 14(4) of the amending Act) by Finance Act 2003 (c. 14), s. 14(3)(b)