Finance Act 2009

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.

(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.”