3(1)In sub-paragraph (1) of paragraph 3 of Schedule 1 to the 1994 Act (annual rates of vehicle excise duty for buses), after “bus" there shall be inserted “ with respect to which the reduced pollution requirements are not satisfied ”.U.K.
(2)After that sub-paragraph there shall be inserted the following sub-paragraph—
“(1A)The annual rate of vehicle excise duty applicable to a bus with respect to which the reduced pollution requirements are satisfied is the general rate specified in paragraph 1(2).”
(3)In sub-paragraph (6) of that paragraph, for “which falls" there shall be substituted “which—
(a)is not a vehicle with respect to which the reduced pollution requirements are satisfied; and
(b)falls”.
Commencement Information
I1Sch. 1 partly in force; Sch. 1 paras. 1, 2, 15-17 in force at Royal Assent see Sch. 1 para. 17(2); Sch. 1 paras. 3-14 in force for specified purposes at 1.1.1999 by S.I. 1998/3092, art. 2