The Principal Act is amended -

(a) in section 59 -

(i) in subsection (1), by substituting for the definition of "qualifying vehicle" the following:

"'qualifying vehicle' means a motor vehicle which, for the purposes of vehicle registration tax, is first registered, in accordance with section 131 of the Finance Act 1992 -

(a) in the period on or after 1 January 2009 and up to 31 December 2020, and has, for the purposes of that registration, a level of CO₂ emissions of less than 156g/km, or

(b) on or after 1 January 2021, and has, for the purposes of that registration, a level of CO₂ emissions of less than 140g/km.",

and

(ii) by deleting subsection (2A), and

(b) in section 62A(1)(a), by deleting "or (2A)".