5(1)Schedule 1 (annual rates of duty) is amended as follows.U.K.
(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, ”.