# Finance Act 2008, Section 146: Rates for new lower-emission vans


(1) Part 1B of Schedule 1 to VERA 1994 (annual rates of duty: light goods vehicles) is amended as follows.
(2) In paragraph 1J(a) and (b) (rates), after “a” insert “ pre-2007 or post-2008 ”.
(3) In paragraph 1K (meaning of “lower-emission van”), for “ “lower-emission van”” substitute “pre-2007 lower-emission van” .
(4) After paragraph 1L insert—
“
1M For the purposes of paragraph 1J, a vehicle to which this Part of this Schedule applies is a “post-2008 lower-emission van” if—
(a) the vehicle is first registered on or after 1 January 2009 and before 1 January 2011,
(b) it is a vehicle to which Regulation (EC) No 715/2007 of the European Parliament and of the Council applies (see Article 2 of that Regulation),
(c) it is powered by a compression ignition engine, and
(d) the emissions from it do not exceed any of the emission limit values specified in Table 1 of Annex 1 to that Regulation in relation to vehicles so powered.”

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Source: https://www.legislation.gov.uk/ukpga/2008/9/section/146 (the official version)
Page: https://openlegislation.uk/finance-act-2008/section-146
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.