SCHEDULES

SCHEDULE 1 Annual rates of duty

F1Part IA Light passenger vehicles F2registered before 1 April 2017: graduated rates of duty

Annotations:
Amendments (Textual)
F1

Pts. 1A, 1B inserted (28.7.2000) by 2000 c. 17, s. 22, Sch. 3

F2

Words in Sch. 1 Pt. 1A heading inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 46(2)(a)

Meaning of “EC certificate of conformity” and “UK approval certificate”

F31G

1

References in this Part of this Schedule to an “EU certificate of conformity” are to a certificate of conformity within the meaning of—

b

Directive 2007/46/EC of the European Parliament and of the Council of 5 September 2007, or

c

Regulation (EU) 2018/858 of the European Parliament and of the Council of 30 May 2018 on the approval and market surveillance of motor vehicles and their trailers, and of systems, components and separate technical units intended for such vehicles.

F42

References in this Part of this Schedule to a “UK approval certificate” are, in relation to a vehicle, to—

a

a certificate issued under—

i

section 58(1) or (4) of the Road Traffic Act 1988, or

ii

Article 31A(4) or (5) of the Road Traffic (Northern Ireland) Order 1981 (S.I. 1981/154 (N.I. 1)), or

b

any other certificate or document issued in the United Kingdom on the basis of which the vehicle is first registered, other than an EC certificate of conformity.