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Section 14
1U.K.VERA 1994 is amended as follows.
2(1)Section 3 (duration of licences) is amended as follows.U.K.
(2)In subsection (4)(b), for “a licence taken out on the first registration under this Act of” substitute “ the first vehicle licence for ”.
(3)Insert at the end—
“(7)Neither subsection (2) nor any order under subsection (3) permits the first vehicle licence for a vehicle to be taken out for a period of less than twelve months if the annual rate of vehicle excise duty chargeable on the licence would be lower if it were not the first vehicle licence for the vehicle.”
3(1)Section 19 (rebates) is amended as follows.U.K.
(2)In subsection (1), for “from the Secretary of State the amount specified in subsection (2)” substitute “ the relevant amount from the Secretary of State ”.
(3)Omit subsection (2).
(4)After subsection (3) insert—
“(3A)Subject to subsection (3B), the relevant amount is an amount equal to one-twelfth of the annual rate of duty chargeable on the licence (at the time when it was taken out) in respect of each complete month of the period of the currency of the licence which is unexpired when the application is made.
(3B)Where—
(a)the licence is the first vehicle licence for the vehicle,
(b)the application is made by virtue of paragraph (d), (e) or (f) of subsection (3), and
(c)the annual rate of duty rate chargeable on the licence (at the time when it was taken out) would have been lower if it had not been the first vehicle licence for the vehicle,
the relevant amount is an amount equal to one-twelfth of that lower annual rate of duty in respect of each such complete month.”
4(1)Section 62 (definitions) is amended as follows.U.K.
(2)In subsection (1), after the definition of “exempt vehicle” insert—
““first vehicle licence”, in relation to a vehicle, means (subject to subsections (1B) and (1C)) the vehicle licence for the vehicle on the issue of which the vehicle is first registered under this Act (so that, if the vehicle is first registered on the issue of a nil licence, there is no first vehicle licence in relation to it),”.
(3)After subsection (1A) insert—
“(1B)Where a vehicle is first registered under this Act on the issue of a temporary licence, the “first vehicle licence” in relation to the vehicle is the first vehicle licence subsequently issued for it.
(1C)Where a vehicle—
(a)has been registered under the law of a country or territory outside the United Kingdom,
(b)is first registered under this Act more than 6 months after the time when it was first registered as mentioned in paragraph (a), and
(c)has travelled more than 6,000 kilometres under its own power before it is first registered under this Act,
there is no first vehicle licence in relation to the vehicle.”
5(1)Schedule 1 (annual rates of duty) is amended as follows.U.K.
(2)In paragraph 1A (vehicles to which Part 1A applies)—
(a)in sub-paragraph (1)(a), after “registered”, and
(b)in sub-paragraph (5), after “registration”,
insert “, under this Act or under the law of a country or territory outside the United Kingdom,”.
(3)In paragraph 1C (the reduced rate)—
(a)in sub-paragraph (3)(a), after “registration” insert “ , under this Act or under the law of a country or territory outside the United Kingdom, ”,
(b)in sub-paragraph (3)(b), for “its” substitute “ that ”, and
(c)in sub-paragraph (4), after “registration” insert “ under this Act ”.
(4)In paragraph 1H (vehicles to which Part 1B applies)—
(a)in sub-paragraph (1)(a), after “registered”, and
(b)in sub-paragraph (3), after “registration”,
insert “, under this Act or under the law of a country or territory outside the United Kingdom,”.
(5)In paragraph 1K(a) (pre-2007 lower-emission vans), after “registered” insert “ , under this Act or under the law of a country or territory outside the United Kingdom, ”.
(6)In paragraph 1M(a) (post-2008 lower-emission vans), after “registered” insert “ , under this Act or under the law of a country or territory outside the United Kingdom, ”.
6(1)Paragraph 25 of Schedule 2 (exempt vehicles: light passenger vehicles with low CO2 emissions) is re-numbered as sub-paragraph (1) of that paragraph.U.K.
(2)After that sub-paragraph insert—
“(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.”
7(1)The amendments made by this Schedule have effect in relation to licences taken out on or after 1 April 2010.U.K.
(2)But the amendments made by paragraph 5 do not have effect in relation to vehicles first registered under this Act before that date.
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