SCHEDULE 4 Vehicle Excise Duty: Further Provision about Rates of Duty etc
Finance Act 2009 (2009 c 10) | Legislation

SCHEDULE 4 Vehicle Excise Duty: Further Provision about Rates of Duty etc

Section 14

1

VERA 1994 is amended as follows.

2

(1)     Section 3 (duration of licences) is amended as follows.

(2)     In subsection (4)(b), for “a licence taken out on the first registration under this Act of†substitute “the first vehicle licence forâ€.

(3)     Insert at the end—

“(7)     Neither subsection (2) nor any order under subsection (3) permits the first vehicle licence for a vehicle to be taken out for a period of less than twelve months if the annual rate of vehicle excise duty chargeable on the licence would be lower if it were not the first vehicle licence for the vehicle.â€

3

(1)     Section 19 (rebates) is amended as follows.

(2)     In subsection (1), for “from the Secretary of State the amount specified in subsection (2)†substitute “the relevant amount from the Secretary of Stateâ€.

(3)     Omit subsection (2).

(4)     After subsection (3) insert—

“(3A)     Subject to subsection (3B), the relevant amount is an amount equal to one-twelfth of the annual rate of duty chargeable on the licence (at the time

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