Finance (No. 2) Act 2013
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Amendment of section 135C of Finance Act 1992 (remission or repayment in respect of vehicle registration tax, etc.) | ||
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55. (1) Section 135C of the Finance Act 1992 is amended— | ||
(a) in subsection (1) by substituting the following for paragraph (a): | ||
“(a) Where a person first registers a category A vehicle or a category B vehicle during the period from 1 January 2011 to 31 December 2014 and the Commissioners are satisfied that the vehicle is a series production hybrid electric vehicle then the Commissioners shall remit or repay to that person an amount equal to the lesser of— | ||
(i) the vehicle registration tax which, apart from this subsection, would be payable in respect of the vehicle in accordance with paragraph (a) or (c) of section 132(3), or | ||
(ii) the amount specified in the Table to this subsection which is referable to the vehicle having regard to its age.”, | ||
and | ||
(b) in subsections (2), (3) and (4) by substituting “31 December 2014” for “31 December 2013” in each place. | ||
(2) Subsection (1) comes into operation on 1 January 2014. |