PART 2Excise duties and other taxes
Vehicle excise duty
59VED: extension of old vehicles exemption from 1 April 2016
(1)
In Schedule 2 to VERA 1994 (exempt vehicles) in paragraph 1A(1) (exemption for old vehicles) for the words from “constructed” to the end substitute “
constructed before 1 January 1976
”
.
(2)
The amendment made by subsection (1) comes into force on 1 April 2016; 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.