85 Electric vehicles: extension of exemption
Finance Act 2020 (2020 c 14) | Legislation

85  Electric vehicles: extension of exemption

(1)     VERA 1994 is amended as follows.

(2)     In paragraph 25 of Schedule 2 (exempt vehicles: light passenger vehicles with low CO2 emissions) omit sub-paragraphs (5) and (6) (no exemption if vehicle price exceeds £40,000 etc).

(3)     As a consequence,

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