Statute
Section 1M — Finance Act 2008
Text of the provision Official document
1M For the purposes of paragraph 1J, a vehicle to which this Part of this Schedule applies is a “post-2008 lower-emission van” if—
a the vehicle is first registered on or after 1 January 2009 and before 1 January 2011, b it is a vehicle to which Regulation (EC) No 715/2007 of the European Parliament and of the Council applies (see Article 2 of that Regulation),
c it is powered by a compression ignition engine, and d the emissions from it do not exceed any of the emission limit values specified in Table 1 of Annex 1 to that Regulation in relation to vehicles so powered.
Official source: legislation.gov.uk
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