SCHEDULES
SCHEDULE 4Vehicle excise duty: further provision about rates of duty etc
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.