Schedule 1 to VERA 1994 (annual rates of duty) is amended as follows.
In paragraph 1 (general)—
in sub-paragraph (2) (vehicle not covered elsewhere in Schedule otherwise than with engine cylinder capacity not exceeding 1,549cc), for "£220" substitute , and" £225 "
in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for "£135" substitute ." £140 "
In paragraph 1B (graduated rates of duty for light passenger vehicles)—
for the tables substitute—TABLE 1Rates payable on first vehicle licence for vehicleCO2 emissions figureRate(1)(2)(3)(4)ExceedingNot exceedingReduced rateStandard rateg/kmg/km££13014011512514015013014015016516517516517527528517518532533518520046547520022561062022525583084025510551065TABLE 2Rates payable on any other vehicle licence for vehicleCO2 emissions figureRate(1)(2)(3)(4)ExceedingNot exceedingReduced rateStandard rateg/kmg/km££10011010 2011012020 3012013095105130140115125140150130140150165165175165175190200175185210220185200250260200225270280225255465475255480490;
in the sentence immediately following the tables, for paragraphs (a) and (b) substitute—ain column (3), in the last two rows, "270" were substituted for "465" and , and" 480 "bin column (4), in the last two rows, "280" were substituted for "475" and ." 490 "
In paragraph 1J (VED rates for light goods vehicles)—
in paragraph (a), for "£215" substitute , and" £220 "
in paragraph (b), for "£135" substitute ." £140 "
In paragraph 2(1) (VED rates for motorcycles)—
in paragraph (a), for "£16" substitute ," £17 "
in paragraph (b), for "£36" substitute ," £37 "
in paragraph (c), for "£55" substitute , and" £57 "
in paragraph (d), for "£76" substitute ." £78 "
The amendments made by this section have effect in relation to licences taken out on or after 1 April 2013.