(a) Subject to paragraph (aa), where a person first registers a category A vehicle or a category B vehicle during the period from 1 January 2011 to 31 December 2020 and the Commissioners are satisfied that the vehicle is a series production hybrid electric vehicle then the Commissioners shall remit or repay to that person an amount equal to the lesser of -
(i) the vehicle registration tax which, apart from this subsection, would be payable in respect of the vehicle in accordance with paragraph (a) or (c) of section 132(3), or
(ii) the amount specified in the Table to this subsection which is referable to the vehicle having regard to its age.
(aa) Paragraph (a) shall not apply to a category A vehicle or a category B vehicle -
(i) where the level of CO2 emissions of the vehicle is greater than or equal to 81g/km, or
(ii) where -
(I) the level of CO2 emissions cannot be confirmed by reference to the relevant EC type-approval certificate, EC certificate of conformity or vehicle registr
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