Finance Act 2019

Amendment of section 130 of Finance Act 1992 (interpretation)

49. Section 130 of the Finance Act 1992 is amended by inserting the following definitions:

“ ‘certificate of conformity’, notwithstanding any enactment which provides for the continued recognition of certificates issued—

(a) in respect of motor vehicles—

(i) up to 31 August 2020, has the same meaning as in paragraph 36 of Article 3 of Directive 2007/46/EC of the European Parliament and of the Council of 5 September 20079 , and

(ii) on and after 1 September 2020, has the same meaning as in paragraph (5) of Article 3 of Regulation (EU) 2018/858 of the European Parliament and of the Council of 30 May 201810 ,

(b) in respect of agricultural and forestry vehicles, has the same meaning as in Article 3 of Regulation (EU) 167/2013, and

(c) in respect of two- or three-wheeled vehicles and quadricycles, has the same meaning as in Article 3 of Regulation (EU) 168/2013;

‘registration certificate’ has the same meaning as in paragraph (c) of Article 2 of Council Directive 1999/37/EC of 29 April 199911 ;

‘NOx’ has the same meaning as in paragraph (6) of Article 3 of Directive (EU) 2016/2284 of the European Parliament and of the Council of 14 December 201612 ;”.

9 OJ No. L263, 9.10.2007, p. 1

10 OJ No. L151, 14.6.2018, p. 1

11 OJ No. L138, 1.6.1999, p. 57

12 OJ No. L344, 17.12.2016, p. 1