Finance Act 2014 (c. 26)

PART 2 U.K. Excise duties and other taxes

Vehicle excise duty U.K.

85 VED: extension of old vehicles exemption from 1 April 2015 U.K.

(1) In Schedule 2 to VERA 1994 (exempt vehicles) in paragraph 1A(1) (exemption for old vehicles) for “1974” (as substituted by section 84) substitute “ 1975 ”.

(2) The amendment made by subsection (1) comes into force on 1 April 2015; but nothing in that subsection has the effect that a nil licence is required to be in force in respect of a vehicle while a vehicle licence is in force in respect of it.