Finance Act 2019
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Amendment of Chapter 1 of Part 8 of Principal Act (general provisions) | ||
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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)”. |