Part 8Miscellaneous
Vehicle excise duty
146Rates for new lower-emission vans
1
Part 1B of Schedule 1 to VERA 1994 (annual rates of duty: light goods vehicles) is amended as follows.
2
In paragraph 1J(a) and (b) (rates), after “a” insert “pre-2007 or post-2008”.
3
In paragraph 1K (meaning of “lower-emission van”), for ““lower-emission van”” substitute ““pre-2007 lower-emission van””.
4
After paragraph 1L insert—
1M
For the purposes of paragraph 1J, a vehicle to which this Part of this Schedule applies is a “post-2008 lower-emission van” if—
a
the vehicle is first registered on or after 1 January 2009 and before 1 January 2011,
b
it is a vehicle to which Regulation (EC) No 715/2007 of the European Parliament and of the Council applies (see Article 2 of that Regulation),
c
it is powered by a compression ignition engine, and
d
the emissions from it do not exceed any of the emission limit values specified in Table 1 of Annex 1 to that Regulation in relation to vehicles so powered.