(1) Section 134 of the Finance Act 1992 is amended, with effect from 1 January 2019:
(a) in subsection (7) by substituting "subsections (9) and (11)" for "subsection (9)", and
(b) by inserting the following subsection after subsection (10):
"(11) Subsection (7) shall not apply to any vehicle registered on or after 1 January 2019.".
(2) The Finance Act 1992 is amended, with effect from 1 April 2019:
(a) in section 134 by deleting subsections (7) to (11), and
(b) in section 141 -
(i) in subsection (2)(s) by deleting "subsections (7) and (11) of section 134 and", and
(ii) in subsection (3) by deleting "(other than subsections (6), (7) and (11))".