Finance Act 2019

Amendment of Chapter 1 of Part 8 of Principal Act (general provisions)

53. The Principal Act is amended—

(a) in section 59—

(i) in subsection (1), by substituting for the definition of “qualifying vehicle” the following:

“ ‘qualifying vehicle’ means a motor vehicle which, for the purposes of vehicle registration tax, is first registered, in accordance with section 131 of the Finance Act 1992

(a) in the period on or after 1 January 2009 and up to 31 December 2020, and has, for the purposes of that registration, a level of CO2 emissions of less than 156g/km, or

(b) on or after 1 January 2021, and has, for the purposes of that registration, a level of CO2 emissions of less than 140g/km.”,

and

(ii) by deleting subsection (2A),

and

(b) in section 62A(1)(a), by deleting “or (2A)”.