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”.