PART 2Excise duties and other taxes
Vehicle excise duty
87Six month licence: tractive units
1
In section 3 of VERA 1994 (duration of licences), for subsection (2) substitute—
2
A vehicle licence may be taken out for a vehicle for a period of six months running from the beginning of the month in which the licence first has effect if—
a
the annual rate of vehicle excise duty in respect of the vehicle exceeds £50, or
b
the vehicle is one to which the annual rate of vehicle excise duty specified in paragraph 11C(2)(a) of Schedule 1 applies (tractive units: special cases).
2
The amendment made by this section has effect in relation to licences taken out on or after 1 April 2014.