Introduction Summary
1.Section 14 provides for changes in the rates of vehicle excise duty (VED) in 2010-11 by amendment of the Vehicle Excise and Registration Act 1994 (VERA). Changes to the rates take effect in relation to vehicle licences taken out on or after 1 April 2010. Schedule 4 amends VERA to specify the scope of the application of rates of VED payable on a first vehicle licence on a car from 1 April 2010, and to specify the application of VED rates to vehicles registered in the United Kingdom subsequent to a period of registration overseas.