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Vehicle Excise and Registration Act 1994 schedule 1 paragraph 4B
Graduated rates of vehicle excise duty for light passenger vehicles based on CO2 emissions
Schedule 1 paragraph 4B establishes the graduated rates of vehicle excise duty (road tax) for light passenger vehicles registered on or after 1 March 2001, where the rate payable depends on the vehicle's carbon dioxide (CO2) emission level and fuel type.
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