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Finance Act 1992 section 135C
Remission or repayment in respect of VRT on certain hybrid electric vehicles, certain flexible fuel vehicles, certain plug-in hybrid electric vehicles, certain electric vehicles and certain electric motorcycles
Section 135C provides for vehicle registration tax (VRT) relief by way of remission or repayment for hybrid electric vehicles, plug-in hybrid electric vehicles, fully electric vehicles, and electric motorcycles first registered during specified periods.
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