Vehicle Excise and Registration Act 1994

[F1 20G [F2 (1)] An electrically propelled vehicle is an exempt vehicle. U.K.

[F3 (2) But a vehicle is not an exempt vehicle by reason of this paragraph if—

(a) it is a vehicle to which Part 1AA of Schedule 1 applies (light passenger vehicles registered on or after 1 April 2017), and

(b) its price exceeds £40,000.

(3) Paragraph 1GF of Schedule 1 (calculating the price of a vehicle) applies for the purposes of sub-paragraph (2)(b).]]

Textual Amendments

F1 Sch. 2 paras. 20B-20J inserted (retrospective to 1.4.2001 with application as mentioned in s. 13(4) of the amending Act) by 2001 c. 9, s. 13(1)(4)(11)(14)

F2 Sch. 2 para. 20G renumbered as Sch. 2 para. 20G(1) (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 46(3)(a)(i)

F3 Sch. 2 para. 20G(2)(3) inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 46(3)(a)(ii)