SCHEDULES
SCHEDULE 2 Exempt vehicles
F1Light passenger vehicles with low CO2 emissions
25
F21
A vehicle is an exempt vehicle if—
a
it is a vehicle to which Part 1A of Schedule 1 applies, and
b
the applicable CO2 emissions figure (as defined in paragraph 1A(3) and (4) of that Schedule) for the vehicle does not exceed 100 g/km.
F32
A vehicle is an exempt vehicle for the appropriate period if—
a
it is a vehicle to which Part 1A of Schedule 1 applies, and
b
the applicable CO2 emissions figure (as defined in paragraph 1A(3) and (4) of that Schedule) exceeds 100g/km but does not exceed 130g/km.
3
“The appropriate period” is the period for which (if the vehicle were not an exempt vehicle by virtue of sub-paragraph (2)) the first vehicle licence for the vehicle would (if taken out) have effect.
F44
A vehicle is an exempt vehicle if—
a
it is a vehicle to which Part 1AA of Schedule 1 applies, and
b
it has an applicable CO2 emissions figure (as defined in paragraph 1A(3) and (4) of that F5Schedule as read with paragraph 1GA(5) of that Schedule)) of 0 g/km.
F65
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F76
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 25 and cross-heading inserted (retrospective to 23.3.2006 with effect as mentioned in s. 13(10) of the amending Act) by Finance Act 2006 (c. 25), s. 13(8)(9)