# Finance Act 2009, Paragraph 6


(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.
(2) After that sub-paragraph insert—
“(2) A vehicle is an exempt vehicle for the appropriate period if—
(a) it is a vehicle to which Part 1A of Schedule 1 applies, and
(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.
(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.”

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/4/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-4/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.