SCHEDULES
SCHEDULE 1Rates of duty where pollution reduced
Buses
3
1
In sub-paragraph (1) of paragraph 3 of Schedule 1 to the 1994 Act (annual rates of vehicle excise duty for buses), after “bus” there shall be inserted “with respect to which the reduced pollution requirements are not satisfied”.
2
After that sub-paragraph there shall be inserted the following sub-paragraph—
1A
The annual rate of vehicle excise duty applicable to a bus with respect to which the reduced pollution requirements are satisfied is the general rate specified in paragraph 1(2).
3
In sub-paragraph (6) of that paragraph, for “which falls” there shall be substituted
which—
a
is not a vehicle with respect to which the reduced pollution requirements are satisfied; and
b
falls