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Paragraph 1 I1F1

United Kingdom

(1)

Table 1 applies to a heavy goods vehicle that meets Euro 6 emissions standards.

(2)

Table 1A applies to a heavy goods vehicle that does not meet Euro 6 emissions standards.

(3)

F2Table 1B sets out the Bands for the purposes of Tables 1 and 1A (and those Bands depend on the revenue weight of the vehicle).

Annotations

Textual amendments

F1

Sch. 1 para. 1 substituted (with effect in accordance with s. 60(9) of the amending Act) by Finance Act 2019 (c. 1), s. 60(6)(a)

F2

Sch. 1 para. 1(3) substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 10(2), 12

Commencement

I1

Sch. 1 para. 1 in force at 1.4.2014 by S.I. 2014/797, art. 2

Notes on Schedule 1

Textual amendments

F1

Sch. 1 Table 1 substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 98(2)(4)

F2

Sch. 1 Table 1A substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 98(3)(4)

F3

Sch. 1 Table 1B inserted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 10(7), 12

F4

Sch. 1 Tables 2-5 omitted (1.8.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 10(8), 12