Part 1B of Schedule 1 to VERA 1994 (annual rates of duty: light goods vehicles) is amended as follows.
In paragraph 1J(a) and (b) (rates), after "a" insert ." pre-2007 or post-2008 "
In paragraph 1K (meaning of "lower-emission van"), for " "lower-emission van"" substitute . "pre-2007 lower-emission van"
After paragraph 1L insert—