Textual Amendments
F1Sch. 2 paras. 20B-20J inserted (retrospective to 1.4.2001 with application as mentioned in s. 13(4) of the amending Act) by 2001 c. 9, s. 13(1)(4)(11)(14)
20G[F2(1)]An electrically propelled vehicle is an exempt vehicle.U.K.
[F3(2)But a vehicle is not an exempt vehicle by reason of this paragraph if—
(a)it is a vehicle to which Part 1AA of Schedule 1 applies (light passenger vehicles registered on or after 1 April 2017), and
(b)its price exceeds £40,000.
(3)Paragraph 1GF of Schedule 1 (calculating the price of a vehicle) applies for the purposes of sub-paragraph (2)(b).]]
Textual Amendments
F2Sch. 2 para. 20G renumbered as Sch. 2 para. 20G(1) (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 46(3)(a)(i)
F3Sch. 2 para. 20G(2)(3) inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 46(3)(a)(ii)