(1)For the Table in paragraph 1B of Schedule 1 to the Vehicle Excise and Registration Act 1994 (c. 22) (rates of duty applicable to light passenger vehicles registered on or after 1st March 2001 on basis of certificate specifying CO2 emissions figure) substitute—
| “CO2 emissions figure | Rate | |||
|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (5) |
| Exceeding | Not exceeding | Reduced rate | Standard Rate | Premium rate |
| g/km | g/km | £ | £ | £ |
| – | 120 | 60 | 70 | 80 |
| 120 | 150 | 90 | 100 | 110 |
| 150 | 165 | 110 | 120 | 130 |
| 165 | 185 | 130 | 140 | 150 |
| 185 | – | 150 | 155 | 160” |
(2)This section applies to any licence taken out on or after 18th April 2002 for a period beginning on or after 1st May 2002.