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(1)VERA 1994 is amended as follows.
(2)In paragraph 25 of Schedule 2 (exempt vehicles: light passenger vehicles with low CO2 emissions) omit sub-paragraphs (5) and (6) (no exemption if vehicle price exceeds £40,000 etc).
(3)As a consequence, Part 1AA of Schedule 1 (annual rates of duty: light passenger vehicles registered on or after 1 April 2017) is amended as follows.
(4)In paragraph 1GB (exemption from paying duty on first vehicle licence for certain vehicles)—
(a)in sub-paragraph (1) omit “(2) or”, and
(b)omit sub-paragraph (2).
(5)In paragraph 1GD (rates of duty payable on any other vehicle licence for vehicle), in sub-paragraph (2) omit “or (4)”.
(6)In paragraph 1GE (higher rates of duty: vehicles with a price exceeding £40,000)—
(a)omit sub-paragraphs (3) and (4), and
(b)in sub-paragraph (5) for “sub-paragraphs (2) and (4) do” substitute “Sub-paragraph (2) does”.
(7)In paragraph 1GF (calculating the price of a vehicle), in sub-paragraph (1) omit “and (3)(a)”.
(8)The amendments made by this section come into force on 1 April 2020 but do not apply in relation to licences in force immediately before that date.
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