Version Superseded: 18/11/2015
Point in time view as at 26/03/2015.
Vehicle Excise and Registration Act 1994, Cross Heading: Light passenger vehicles with low CO2 emissions is up to date with all changes known to be in force on or before 08 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.
Textual Amendments
F1S. 25 and cross-heading inserted (retrospective to 23.3.2006 with effect as mentioned in s. 13(10) of the amending Act) by Finance Act 2006 (c. 25), s. 13(8)(9)
25[F2(1)]A vehicle is an exempt vehicle if—U.K.
(a)it is a vehicle to which Part 1A of Schedule 1 applies, and
(b)the applicable CO2 emissions figure (as defined in paragraph 1A(3) and (4) of that Schedule) for the vehicle does not exceed 100 g/km.
[F3(2)A vehicle is an exempt vehicle for the appropriate period if—
(a)it is a vehicle to which Part 1A of Schedule 1 applies, and
(b)the applicable CO2 emissions figure (as defined in paragraph 1A(3) and (4) of that Schedule) exceeds 100g/km but does not exceed 130g/km.
(3)“The appropriate period” is the period for which (if the vehicle were not an exempt vehicle by virtue of sub-paragraph (2)) the first vehicle licence for the vehicle would (if taken out) have effect.]]
Textual Amendments
F2Sch. 2 para. 25(1) renumbered (with effect in accordance with Sch. 4 para. 7(1) of the amending Act) by Finance Act 2009 (c. 10), Sch. 4 para. 6(1)
F3Sch. 2 para. 25(2)(3) inserted (with effect in accordance with Sch. 4 para. 7(1) of the amending Act) by Finance Act 2009 (c. 10), Sch. 4 para. 6(2)
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