{
  "url": "https://openlegislation.uk/finance-act-2006/section-14",
  "json_url": "https://openlegislation.uk/finance-act-2006/section-14.json",
  "legislation": "ukpga/2006/25",
  "legislation_title": "Finance Act 2006",
  "legislation_url": "https://openlegislation.uk/finance-act-2006",
  "path": "section/14",
  "kind": "section",
  "number": "14",
  "heading": "Reduced pollution certificates",
  "text": "In section 61B of VERA 1994 (reduced pollution certificates), for subsection (2) substitute—\n“(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—\n(a) the design, construction or equipment of the vehicle as manufactured; or\n(b) adaptations of a prescribed description having been made to the vehicle after a prescribed date.\n(2A) Different requirements may be prescribed under subsection (2) for vehicles first registered at different times.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/25/section/14",
    "retrieved_at": "2026-10-29T09:14:22.939634+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}