CRTS credits: registration of ZE SPVs (SPV car manufacturers)
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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.