{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-4/paragraph-6",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-4/paragraph-6.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/4/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": null,
  "text": "(1) Paragraph 25 of Schedule 2 (exempt vehicles: light passenger vehicles with low CO2 emissions) is re-numbered as sub-paragraph (1) of that paragraph.\n(2) After that sub-paragraph insert—\n“(2) A vehicle is an exempt vehicle for the appropriate period if—\n(a) it is a vehicle to which Part 1A of Schedule 1 applies, and\n(b) the applicable CO2 emissions figure (as defined in paragraph 1A(3) and (4) of that Schedule) exceeds 100g/km but does not exceed 130g/km.\n(3) “The appropriate period” is the period for which (if the vehicle were not an exempt vehicle by virtue of sub-paragraph (2)) the first vehicle licence for the vehicle would (if taken out) have effect.”",
  "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/6",
    "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."
}