Explanatory note

This Order brings the provisions of paragraphs 3 to 14 of Schedule 1 to the Finance Act 1998 into force in relation to vehicle excise licences issued on or after 1st January 1999. The Schedule contains provisions amending the Vehicle Excise and Registration Act 1994 so as to provide for reduced rates of vehicle excise duty to be payable in respect of certain vehicles that have been adapted so as to reduce emissions. The other provisions of the Schedule came into force on the passing of the Act.