Finance Act 2014 (c. 26)

SCHEDULES

SCHEDULE 18 Abolition of reduced rates for vehicles satisfying reduced pollution requirements

PART 1 Amendments of the Vehicle Excise and Registration Act 1994

1 VERA 1994 is amended as follows.

2 Omit section 61B (certificates as to reduced pollution).

3 In consequence of the amendment made by paragraph 2—

(a) in section 45 (false declarations etc), in subsections (3A) and (3B) omit “or 61B”,

(b) in Schedule 1 (annual rates of duty)—

(i) in paragraph 3(6) omit paragraph (a) and the “and” following it,

(ii) in paragraph 4(7) omit paragraph (a) and the “and” following it,

(iii) in paragraph 5(6) omit paragraph (a) and the “and” following it, and

(iv) in paragraph 7(3) omit paragraph (a) and the “and” following it, and

(c) in paragraph 22 of Schedule 2 (exempt vehicles: vehicle testing etc)—

(i) in sub-paragraph (1)(a) for “, a vehicle weight test or a reduced pollution test” substitute “or a vehicle weight test”,

(ii) in sub-paragraph (2) omit “a reduced pollution test or”,

(iii) in sub-paragraph (2A), in both places it occurs, omit “or a reduced pollution test”,

(iv) in sub-paragraph (3) omit “, or a reduced pollution test,”,

(v) omit sub-paragraph (6AA),

(vi) in sub-paragraph (6B) for “, a vehicle weight test or a reduced pollution test” substitute “or a vehicle weight test”, and

(vii) in sub-paragraphs (8) and (9) omit paragraph (d) and the “or” following paragraph (c).

4 In paragraph 3 of Schedule 1 (annual rates of duty: buses)—

(a) in sub-paragraph (1) omit “with respect to which the reduced pollution requirements are not satisfied”, and

(b) omit sub-paragraph (1A).

5 In paragraph 6 of Schedule 1 (annual rates of duty: vehicles used for exceptional loads), in sub-paragraph (2A)—

(a) in paragraph (a) omit “in the case of a vehicle with respect to which the reduced pollution requirements are not satisfied,”,

(b) omit the “and” following paragraph (a), and

(c) omit paragraph (b).

6 In paragraph 7 of Schedule 1 (annual rates of duty: haulage vehicles), for sub-paragraph (3A) substitute—

“(3A) The rate referred to in sub-paragraph (1)(b) is £350.”

7 Omit paragraphs 9A and 9B of Schedule 1.

8 Omit paragraphs 11A and 11B of Schedule 1.

9 In paragraph 11C of Schedule 1 (annual rates of duty: tractive units), in sub-paragraph (2)—

(a) in paragraph (a) omit “in the case of a vehicle with respect to which the reduced pollution requirements are not satisfied,”, and

(b) omit paragraph (b).

10 In consequence of the amendments made by paragraphs 4 to 9—

(a) in section 13 (trade licences: duration and amount of duty) omit subsection (7)(a) and the “and” following it,

(b) in section 13 (trade licences: duration and amount of duty) as set out in paragraph 8(1) of Schedule 4 to VERA 1994 which is to have effect on and after a day appointed by order, omit subsection (7)(a) and the “and” following it,

(c) in section 15 (vehicles becoming chargeable to duty at a higher rate), omit subsection (2A),

(d) in paragraph 9 of Schedule 1 (annual rates of duty: rigid goods vehicles)—

(i) in sub-paragraph (1), omit “is not a vehicle with respect to which the reduced pollution requirements are satisfied and which”,

(ii) omit sub-paragraph (3)(a), and

(iii) in sub-paragraph (4), omit paragraph (a) and the “and” following it, and

(e) in paragraph 11 of Schedule 1 (annual rates of duty: tractive units)—

(i) in sub-paragraph (1), omit “is not a vehicle with respect to which the reduced pollution requirements are satisfied and which”,

(ii) omit sub-paragraph (3)(a), and

(iii) in sub-paragraph (4), omit paragraph (a) and the “and” following it.