105 Rebates where higher rate of duty paid
Finance Act 2021 (2021 c 26) | Legislation

105  Rebates where higher rate of duty paid

(1)     Section 19 of VERA 1994 (rebates of vehicle excise duty) is amended as follows.

(2)     In subsection (3A) for “subsection (3B)” substitute “subsections (3B) and (3C)”.

(3)     After subsection (3B) insert—

“(3C)     Where the annual rate of duty chargeable on a vehicle licence at the time when it was taken out is determined in accordance with paragraph 1GE(2) of Schedule 1 (higher rates of duty:

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