# Finance Act 2009, 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, ”.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/4/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-4/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.