# Finance Act 2014, Paragraph 18


(1) A rigid goods vehicle or tractive unit—
(a) which has a revenue weight below 12,000 kgs, and
(b) which satisfies the reduced pollution requirements for the purposes of VERA 1994 for any of the reasons in sub-paragraph (2).
(2) Those reasons are—
(a) paragraph 4 of Schedule 2 to the Regulations applies to the vehicle as result of it falling within item 3 or 4 of Table 1 or item 4 of Table 2 in that paragraph,
(b) paragraph 4A of Schedule 2 to the Regulations applies to the vehicle as result of it meeting the requirements of paragraph 4B of that Schedule, or
(c) paragraph 4C of Schedule 2 to the Regulations applies to the vehicle as result of it meeting the requirements of paragraph 4D of that Schedule.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/18/paragraph/18 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-18/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.