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Paragraph 3

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

For the purposes of this Part of this Schedule the relevant percentage, in respect of a vehicle, is—

(a)

if the vehicle is of a description specified in the Annex to the emissions publication, the percentage shown against that description of vehicle in column 2(a) of that Annex; or

(b)

if the vehicle is not of such a description, 0.5%.