Finance Act 2016
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Change 1
151 VED: extension of old vehicles exemption from 1 April 2017
(1) Paragraph 1A of Schedule 2 to VERA 1994 (exemption for old vehicles) is amended as follows. (2) In sub-paragraph (1) for the words from “if” to the end substitute “ during the period of 12 months beginning with 1 April in any year if it was constructed more than 40 years before 1 January in that year. ” (3) After that sub-paragraph insert— (1A) But nothing in sub-paragraph (1) has the effect that a nil licence is required to be in force in respect of a vehicle while a vehicle licence is in force in respect of it. (4) The amendments made by this section come into force on 1 April 2017.
151 VED: extension of old vehicles exemption from 1 April 2017
(1) Paragraph 1A of Schedule 2 to VERA 1994 (exemption for old vehicles) is amended as follows. (2) In sub-paragraph (1) for the words from “if” to the end substitute “ during the period of 12 months beginning with 1 April in any year if it was constructed more than 40 years before 1 January in that year. ” (3) After that sub-paragraph insert— (1A) But nothing in sub-paragraph (1) has the effect that a nil licence is required to be in force in respect of a vehicle while a vehicle licence is in force in respect of it. (4) The amendments made by this section come into force on 1 April 2017.
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