Paragraph 1N F1
For the purposes of paragraph 1J, a vehicle to which this Part of this Schedule applies is a “pre-2011 electric van” if—
the vehicle is first registered, under this Act or under the law of a country or territory outside the United Kingdom, on or after 1 March F22003 but before 1 January 2007 or on or after 1 January 2009 but before 1 January 2011, and
the vehicle is an electrically propelled vehicle F3or a zero-emission vehicle.
Annotations
Textual amendments
- F1
Sch. 1 para. 1N inserted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2023 (c. 1), s. 10(5)(e)(7)
- F2
Words in Sch. 1 para. 1N substituted (in relation to licences taken out on or after 1.4.2025) by virtue of Finance Act 2025 (c. 8), s. 66(14)(17)
- F3
Words in Sch. 1 para. 1N(b) inserted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 71(3)(d)(5)