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Legislation
Finance Act 2006

Crossheading Vehicle excise duty

  • Section 13 Rates
  • Section 14 Reduced pollution certificates
  • Section 15 Late renewal supplement
  1. Vehicle excise duty
  2. Reduced pollution certificates

Section 14 | Reduced pollution certificates

From legislation.gov.uk

In section 61B of VERA 1994 (reduced pollution certificates), for subsection (2) substitute—

(2)For the purposes of this Act, the reduced pollution requirements are satisfied with respect to a vehicle at any time if, at that time, prescribed requirements relating to the vehicle's emissions are satisfied as a result of—

(a)the design, construction or equipment of the vehicle as manufactured; or

(b)adaptations of a prescribed description having been made to the vehicle after a prescribed date.

(2A)Different requirements may be prescribed under subsection (2) for vehicles first registered at different times.

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