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Legislation
Finance Act 2008

Crossheading Vehicle excise duty

  • Section 144 Rebates
  • Section 145 Offence of using or keeping unlicensed vehicle
  • Section 146 Rates for new lower-emission vans
  • Section 147 Not exhibiting licence: period of grace
  • Section 148 Reduced pollution certificates
  1. Vehicle excise duty
  2. Reduced pollution certificates

Section 148 | Reduced pollution certificates

From legislation.gov.uk

(1)Section 61B of VERA 1994 (certificates as to reduced pollution) is amended as follows.

(2)In subsection (1), after paragraph (b) insert—

(ba)for the production of information and making of declarations for the purposes of a determination (including provision about the person to whom, and the time at which and manner in which, the information is to be produced and the declarations are to be made);

.

(3)In paragraph (c) of that subsection, for “examination of an eligible vehicle, for the purposes of the determination mentioned in paragraph (b),” substitute “ Secretary of State to specify cases in which a determination is to be made only after an examination of an eligible vehicle ”.

(4)In paragraph (d) of that subsection, for “for such an examination” substitute “ in respect of a determination ”.

(5)In paragraph (e) of that subsection, for “on a prescribed examination,” substitute “ in accordance with the regulations, ”.

(6)In subsection (3)—

(a)in paragraph (a), for “in accordance with the regulations” substitute “ (or, if not previously examined, examined) in accordance with the regulations (“a post-certification examination”) ”,

(b)in paragraph (b), for “such a re-examination” substitute “ a post-certification examination ”, and

(c)in paragraph (c), for “the prescribed re-examination” substitute “ a post-certification examination ”.

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