{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-4/paragraph-5",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-4/paragraph-5.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/4/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "(1) Schedule 1 (annual rates of duty) is amended as follows.\n(2) In paragraph 1A (vehicles to which Part 1A applies)—\n(a) in sub-paragraph (1)(a), after “registered”, and\n(b) in sub-paragraph (5), after “registration”,\ninsert “, under this Act or under the law of a country or territory outside the United Kingdom,”.\n(3) In paragraph 1C (the reduced rate)—\n(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, ”,\n(b) in sub-paragraph (3)(b), for “its” substitute “ that ”, and\n(c) in sub-paragraph (4), after “registration” insert “ under this Act ”.\n(4) In paragraph 1H (vehicles to which Part 1B applies)—\n(a) in sub-paragraph (1)(a), after “registered”, and\n(b) in sub-paragraph (3), after “registration”,\ninsert “, under this Act or under the law of a country or territory outside the United Kingdom,”.\n(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, ”.\n(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, ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/schedule/4/paragraph/5",
    "retrieved_at": "2026-10-29T09:11:08.872832+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}