Vehicle Excise and Registration Act 1994 schedule 1 paragraph 1C

Paragraph 1C (repealed)

Schedule 1 paragraph 1C has been repealed and no longer has any operative effect.

  • Paragraph 1C of schedule 1 to the Vehicle Excise and Registration Act 1994 has been repealed in its entirety.
  • The repeal was made by Finance Act 2025 section 66(6) and (17).
  • The paragraph previously formed part of the vehicle excise duty rate provisions in schedule 1.
  • No transitional or residual obligations remain under this paragraph following its repeal.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.