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Finance Act 2022

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Changes over time for: Paragraph 6

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There are currently no known outstanding effects for the Finance Act 2022, Paragraph 6. Help about Changes to Legislation

6(1)Section 171(1) (minor definitions: general) is amended as follows.U.K.

(2)After the definition of “EC type-approval certificate” insert—

  • qualifying emissions certificate” has the same meaning as in CAA 2001 (see section 268C(1) of that Act);.

(3)For the definition of “UK approval certificate” substitute—

  • UK approval certificate” means—

    (a)

    a certificate issued under—

    (i)

    section 58(1) or (4) of the Road Traffic Act 1988, or

    (ii)

    Article 31A(4) or (5) of the Road Traffic (Northern Ireland) Order 1981 (S.I. 1981/154 (N.I. 1)), or

    (b)

    any other certificate or document issued in the United Kingdom on the basis of which a vehicle is first registered, other than an EC certificate of conformity or an EC type-approval certificate.

(4)Sub-paragraph (3) has effect in relation to the tax year 2017-18 and subsequent tax years.

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