8.—(1) A motor vehicle in Part 2 of the First Schedule is exempt from the special tax in the amount in paragraph (2) for the following tax periods:
(a)
for a motor vehicle that is not a pre-1 April 2019 vehicle —
(i)
the tax period for the motor vehicle in which 18 February 2019 fell; and
(ii)
each subsequent tax period for which the special tax at the rate in Part 2 of the First Schedule was or is (but for this regulation) payable for the motor vehicle;
(b)
for a pre-1 April 2019 vehicle —
(i)
the tax period for the motor vehicle in which 1 April 2019 fell; and
(ii)
each subsequent tax period for which the special tax at the rate in Part 2 of the First Schedule was or is (but for this regulation) payable for the motor vehicle.
(2) The amount of the exemption is as follows:
(a)
for a tax period under paragraph (1)(a)(i), the amount of C – B, where each of C and B is pro-rated for the part of the tax period that is from and including 18 February 2019 up to the end of the tax period;
(b)
for a tax period under paragraph (1)(b)(i), the amount of C – B, where each of C and B is pro-rated for the part of the tax period that is from and including 1 April 2019 up to the end of the tax period;
(c)
for a tax period under paragraph (1)(a)(ii) or (b)(ii), the amount of C – B.
(3) For the purposes of paragraph (2) —
(a)
B is the amount of the special tax for the motor vehicle for the tax period at the rate applicable to the motor vehicle in Part 3 of the First Schedule (as if the rate applied for the whole of the tax period); and
(b)
C is the amount of the special tax for the motor vehicle for the tax period at the rate applicable to the motor vehicle in Part 2 of the First Schedule.