{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-18/paragraph-10",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-18/paragraph-10.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/18/paragraph/10",
  "kind": "paragraph",
  "number": "10",
  "heading": null,
  "text": "In consequence of the amendments made by paragraphs 4 to 9—\n(a) in section 13 (trade licences: duration and amount of duty) omit subsection (7)(a) and the “and” following it,\n(b) in section 13 (trade licences: duration and amount of duty) as set out in paragraph 8(1) of Schedule 4 to VERA 1994 which is to have effect on and after a day appointed by order, omit subsection (7)(a) and the “and” following it,\n(c) in section 15 (vehicles becoming chargeable to duty at a higher rate), omit subsection (2A),\n(d) in paragraph 9 of Schedule 1 (annual rates of duty: rigid goods vehicles)—\n(i) in sub-paragraph (1), omit “is not a vehicle with respect to which the reduced pollution requirements are satisfied and which”,\n(ii) omit sub-paragraph (3)(a), and\n(iii) in sub-paragraph (4), omit paragraph (a) and the “and” following it, and\n(e) in paragraph 11 of Schedule 1 (annual rates of duty: tractive units)—\n(i) in sub-paragraph (1), omit “is not a vehicle with respect to which the reduced pollution requirements are satisfied and which”,\n(ii) omit sub-paragraph (3)(a), and\n(iii) in sub-paragraph (4), omit paragraph (a) and the “and” following it.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/schedule/18/paragraph/10",
    "retrieved_at": "2026-10-29T09:07:29.129035+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."
}