Finance Act 2019
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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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51. ((1) Section 135C of the Finance Act 1992 is amended— | ||
(a) in subsection (1) — | ||
(i) in paragraph (a) — | ||
(I) by substituting “Subject to paragraph (aa), where a person” for “Where a person”, | ||
(II) by substituting “31 December 2020” for “31 December 2019”, and | ||
(III) in subparagraph (i), by substituting “paragraph (a) ” for “paragraph (aa) ”, | ||
and | ||
(ii) by inserting the following paragraph after paragraph (a): | ||
“(aa) Paragraph (a) shall not apply to a category A vehicle or a category B vehicle— | ||
(i) where the level of CO2 emissions of the vehicle is greater than or equal to 81g/km, or | ||
(ii) where— | ||
(I) the level of CO2 emissions cannot be confirmed by reference to the relevant EC type-approval certificate, EC certificate of conformity or vehicle registration certificate issued in another Member State, and | ||
(II) the Commissioners are not satisfied of the level of CO2 emissions by reference to any other document produced in support of the declaration for registration.”, | ||
(b) in subsection (2) — | ||
(i) in paragraph (a) — | ||
(I) by substituting “Subject to paragraph (aa), where a person” for “Where a person”, | ||
(II) by substituting “31 December 2020” for “31 December 2019”, and | ||
(III) in subparagraph (i), by substituting “paragraph (a) ” for “paragraph (aa) ”, | ||
and | ||
(ii) by inserting the following paragraph after paragraph (a): | ||
“(aa) Paragraph (a) shall not apply to a category A vehicle or a category B vehicle— | ||
(i) where the level of CO2 emissions of the vehicle is greater than or equal to 66g/km, or | ||
(ii) where— | ||
(I) the level of CO2 emissions cannot be confirmed by reference to the relevant EC type-approval certificate, EC certificate of conformity or vehicle registration certificate issued in another Member State, and | ||
(II) the Commissioners are not satisfied of the level of CO2 emissions by reference to any other document produced in support of the declaration for registration.”, | ||
and | ||
(c) in subsection (3)(b), by substituting “paragraph (a) ” for “paragraph (aa) ”. | ||
(2) Subsection (1) shall come into operation on 1 January 2020. |