Paragraph 3 I1

In sub-paragraph (1) of paragraph 3 of Schedule 1 to the 1994 Act (annual rates of vehicle excise duty for buses), after “bus" there shall be inserted “ with respect to which the reduced pollution requirements are not satisfied ”.

After that sub-paragraph there shall be inserted the following sub-paragraph—

“(1A)

The annual rate of vehicle excise duty applicable to a bus with respect to which the reduced pollution requirements are satisfied is the general rate specified in paragraph 1(2).”

In sub-paragraph (6) of that paragraph, for “which falls" there shall be substituted

“which—

(a)

is not a vehicle with respect to which the reduced pollution requirements are satisfied; and

(b)

falls”.