Paragraph 1GD F1

United Kingdom

(1)

For the purpose of determining the rate at which vehicle excise duty is to be paid on any other vehicle licence for a vehicle to which this Part of this Schedule applies, the annual rate of vehicle excise F2applicable to the vehicle is F3£200.

(2)

But sub-paragraph (1) does not apply where paragraph 1GE(2) F4... applies.

Annotations

Textual amendments

F1: Sch. 1 Pt. 1AA inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 46(2)(c)
F2: Words in Sch. 1 para. 1GD(1) substituted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 66(11)(17)
F3: Sum in Sch. 1 para. 1GD(1) substituted (with effect in accordance with s. 92(11) of the amending Act) by Finance Act 2026 (c. 11), s. 92(7)(11)
F4: Words in Sch. 1 para. 1GD(2) omitted (with effect in accordance with s. 85(8) of the amending Act) by virtue of Finance Act 2020 (c. 14), s. 85(5)