Paragraph 5

(1)

Schedule 1 (annual rates of duty) is amended as follows.

(2)

In paragraph 1A (vehicles to which Part 1A applies)—

(a)

in sub-paragraph (1)(a), after “registered”, and

(b)

in sub-paragraph (5), after “registration”,

insert “, under this Act or under the law of a country or territory outside the United Kingdom,”.

(3)

In paragraph 1C (the reduced rate)—

(a)

in sub-paragraph (3)(a), after “registration” insert “ , under this Act or under the law of a country or territory outside the United Kingdom, ”,

(b)

in sub-paragraph (3)(b), for “its” substitute “ that ”, and

(c)

in sub-paragraph (4), after “registration” insert “ under this Act ”.

(4)

In paragraph 1H (vehicles to which Part 1B applies)—

(a)

in sub-paragraph (1)(a), after “registered”, and

(b)

in sub-paragraph (3), after “registration”,

insert “, under this Act or under the law of a country or territory outside the United Kingdom,”.

(5)

In paragraph 1K(a) (pre-2007 lower-emission vans), after “registered” insert “ , under this Act or under the law of a country or territory outside the United Kingdom, ”.

(6)

In paragraph 1M(a) (post-2008 lower-emission vans), after “registered” insert “ , under this Act or under the law of a country or territory outside the United Kingdom, ”.