Paragraph 6

Section 171(1) (minor definitions: general) is amended as follows.

After the definition of “EC type-approval certificate” insert—

• ““qualifying emissions certificate” has the same meaning as in CAA 2001 (see section 268C(1) of that Act);”.

For the definition of “UK approval certificate” substitute—

• ““UK approval certificate” means—

  1. (a)

     a certificate issued under—

     1. (i)

        section 58(1) or (4) of the Road Traffic Act 1988, or

     2. (ii)

        Article 31A(4) or (5) of the Road Traffic (Northern Ireland) Order 1981 (S.I. 1981/154 (N.I. 1)), or

  2. (b)

     any other certificate or document issued in the United Kingdom on the basis of which a vehicle is first registered, other than an EC certificate of conformity or an EC type-approval certificate.”

Sub-paragraph (3) has effect in relation to the tax year 2017-18 and subsequent tax years.