Finance Act 2014 (c. 26)

SCHEDULES

SCHEDULE 18 U.K. Abolition of reduced rates for vehicles satisfying reduced pollution requirements

PART 2 U.K. Commencement

Licences taken out on or after 1 April 2014 U.K.

12 U.K. In the case of an exceptional load vehicle—

(a) which is charged to HGV road user levy, and

(b) which satisfies the reduced pollution requirements for the purposes of VERA 1994,

the amendments made by paragraphs 5 and 10 have effect in relation to licences taken out on or after 1 April 2014.