Finance Act 2014, Paragraph 10 is up to date with all changes known to be in force on or before 03 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
10U.K.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.
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