Section 84 | Applicable CO2 emissions figure determined using WLTP values

(1)In Schedule 1 to VERA 1994 (annual rates of duty) in paragraph 1GA(5) (meaning of “the applicable CO2 emissions figure”)—

(a)omit “and” at the end of paragraph (a),

(b)in paragraph (b)—

(i)after “figure” insert “ of a vehicle first registered before 1 April 2020 ”,

(ii)for “light-duty” substitute “ light ”, and

(iii)after “EU certificate of conformity” insert “ or UK approval certificate ”, and

(c)at the end of paragraph (b) insert

(c)for the purpose of determining the applicable CO2 emissions figure of a vehicle first registered on or after 1 April 2020, ignore any values specified in an EU certificate of conformity or UK approval certificate that are not WLTP (worldwide harmonised light vehicle test procedures) values

.

(2)The amendments made by this section have effect in relation to licences taken out on or after 1 April 2020.