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 "£185" substitute , and" £190 "
in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for "£120" substitute ." £125 "
In paragraph 1B (graduated rates for light passenger vehicles), for the table substitute—
In paragraph 1J (light goods vehicles)—
in sub-paragraph (a) (vehicle which is not lower-emission van), for "£180" substitute , and" £185 "
in sub-paragraph (b) (lower-emission van), for "£120" substitute ." £125 "
The amendments made by this section have effect in relation to licences taken out on or after 1 May 2009.