Part 1Excise duties

Vehicle excise duty

14Reduced pollution certificates

In section 61B of VERA 1994 (reduced pollution certificates), for subsection (2) substitute—

2

For the purposes of this Act, the reduced pollution requirements are satisfied with respect to a vehicle at any time if, at that time, prescribed requirements relating to the vehicle's emissions are satisfied as a result of—

a

the design, construction or equipment of the vehicle as manufactured; or

b

adaptations of a prescribed description having been made to the vehicle after a prescribed date.

2A

Different requirements may be prescribed under subsection (2) for vehicles first registered at different times.