[F11JU.K.The annual rate of vehicle excise duty applicable to a vehicle to which this Part of this Schedule applies is—
(a)if the vehicle is not a lower-emission van, [F2£175] ;
(b)if the vehicle is a lower-emission van, [F3£115] .]
Textual Amendments
F1Sch. 1 paras. 1J-1L substituted for Sch. 1 para. 1J (24.7.2002 with application as mentioned in s. 16(2) of the amending Act) by Finance Act 2002 (c. 23), s. 16(1)
F2Word in Sch. 1 para. 1J(a) substituted (with effect as mentioned in s. 11(10) of the amending Act) by Finance Act 2007 (c. 11), s. 11(8)(a)
F3Word in Sch. 1 para. 1J(b) substituted (with effect as mentioned in s. 11(10) of the amending Act) by Finance Act 2007 (c. 11), s. 11(8)(b)