Vehicle Excise and Registration Act 1994 (c. 22)

SCHEDULES

SCHEDULE 1 U.K. Annual rates of duty

Part IB U.K. Light goods vehicles

Annual rate of duty U.K.

1J The annual rate of vehicle excise duty applicable to a vehicle to which this Part of this Schedule applies is—

(a) if the vehicle is not a lower-emission van, [F1 £165] ;

(b) if the vehicle is a lower-emission van, [F2 £110] .

Textual Amendments

F1 Words in Sch. 1 para. 1J(a) substituted (10.7.2003 with application as mentioned in s. 14(4) of the amending Act) by Finance Act 2003 (c. 14), s. 14(3)(a)

F2 Words in Sch. 1 para. 1J(b) substituted (10.7.2003 with application as mentioned in s. 14(4) of the amending Act) by Finance Act 2003 (c. 14), s. 14(3)(b)