xmlns:atom="http://www.w3.org/2005/Atom"
21.—(1) An SPV car manufacturer acquires a CRTS credit for a scheme year for each ZE SPV of which it is the manufacturer and which—
(a)is registered during the scheme year;
(b)is a vehicle of category M1; and
(c)is not a ZE wheelchair accessible SPV.
(2) An SPV car manufacturer acquires one and a half CRTS credits for a scheme year for each ZE wheelchair accessible SPV of which it is the manufacturer and which is registered during a scheme year.