13 Rates
Finance Act 2006 (2006 c 25) | Legislation

Vehicle excise duty

13 听搁补迟别蝉

(1)聽聽聽聽 Schedule 1 to VERA 1994 (annual rates of duty) is amended as follows.

(2)聽聽聽聽 In paragraph 1(2) (general rate of duty), for 鈥溌170鈥 substitute 鈥溌175鈥.

(3)聽聽聽聽 For paragraph 1B (rates for light passenger vehicles) substitute鈥

鈥1叠

The annual rate of vehicle excise duty applicable to a vehicle to which this Part of this Schedule applies shall be determined in accordance with Table A, where the vehicle is first registered before 23rd March 2006, or Table B, where the vehicle is first registered on or after that date, by reference to鈥

(a)聽聽聽聽 the applicable CO2 emissions figure, and

(b)聽聽聽聽 whether the vehicle qualifies for the reduced rate of duty, or is liable to the standard

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