8. In paragraph 8 of Part II of Schedule 7B—
(a)in sub-paragraph (1)(a) at the end insert “, or the manufacturer’s plate value if lower”,
(b)in sub-paragraph (1)(b) at the end insert “, or the manufacturer’s plate value if lower”,
(c)in sub-paragraph (1)(c) after “July 2008” insert “but before 1st January 2014, the manufacturer’s plate value if available, otherwise”,
(d)after sub-paragraph (1)(c) insert—
“(d)if the vehicle is first used on or after 1st January 2014, the manufacturer’s plate value if available, otherwise 0.7 per metre”,
(e)for sub-paragraphs (2)(a) and (b) substitute—
“(a)point 8.2.2 of Annex 1 of Directive 2014/45/EU; or
(b)point 8.2.2 of Annex 2 of Directive 2014/47/EU”.