13In section 15 of the 1994 Act (vehicles becoming chargeable to duty at higher rate), after subsection (2) there shall be inserted the following subsection—
“(2A)For the purposes of subsection (1) a vehicle is also used so as to subject it to a higher rate if—
(a)the rate of vehicle excise duty paid on a vehicle licence taken out for the vehicle was the rate applicable to a vehicle of the same description with respect to which the reduced pollution requirements are satisfied, and
(b)while the licence is in force, the vehicle is used at a time when those requirements are not satisfied with respect to it.”
14In section 16 of the 1994 Act (exceptions from charge at higher rate in case of tractive units), at the beginning of subsection (1) there shall be inserted “Subject to subsection (9)” and after subsection (7) there shall be inserted the following subsections—
“(8)This subsection applies to a tractive unit (“the relevant tractive unit”) in relation to which subsection (2), (4) or (6) applies if—
(a)the rate of duty paid on taking out the licence for the relevant tractive unit is the rate applicable to a tractive unit of the appropriate description with respect to which the reduced pollution requirements are satisfied; and
(b)while the licence is in force, the relevant tractive unit is used at a time when the reduced pollution requirements are not satisfied with respect to it.
(9)Where subsection (8) applies, subsection (1) does not prevent duty becoming payable under section 15 at the rate applicable to a tractive unit of the appropriate description with respect to which the reduced pollution requirements are not satisfied.
(10)In this section “the appropriate description” means the description mentioned in paragraph (b) of whichever of subsections (2), (4) and (6) applies in relation to the relevant tractive unit.”
15In section 45 of the 1994 Act (offences relating to false or misleading declarations and information), in subsections (3A) and (3B), after “section 61A” there shall be inserted “or 61B”.
16(1)Paragraph 22 of Schedule 2 to that Act (exemption in relation to vehicle testing) shall be amended as follows.
(2)In sub-paragraph (1)—
(a)in paragraph (a), for “or a vehicle weight test” there shall be substituted “, a vehicle weight test or a reduced pollution test”; and
(b)in paragraph (b), for “a compulsory test or a vehicle weight test” there shall be substituted “any such test”.
(3)In sub-paragraph (2), after “vehicle weight test” there shall be inserted “, a reduced pollution test”.
(4)In sub-paragraph (2A), after “compulsory test”, in each place it occurs, there shall be inserted “or a reduced pollution test”.
(5)In sub-paragraph (3), after “compulsory test” there shall be inserted “, or a reduced pollution test,”.
(6)After sub-paragraph (6A) there shall be inserted the following sub-paragraph—
“(6AA)In this paragraph “a reduced pollution test” means any examination of a vehicle for which provision is made by regulations under section 61B of this Act.”
(7)In sub-paragraph (6B), for “or vehicle weight test” there shall be substituted “, a vehicle weight test or a reduced pollution test”.
(8)In sub-paragraphs (8) and (9), the word “or” shall be inserted at the end of paragraphs (a) and (c) and after paragraph (c) there shall be inserted the following paragraph—
“(d)a certificate issued by virtue of section 61B of this Act.”