Statutory Instrument 1991 No. 1755

The Car Tax (Amendment) Regulations 1991

---

© Crown Copyright 1991

Statutory Instruments printed from this website are printed under the superintendence and authority of the Controller of HMSO being the Queen's Printer of Acts of Parliament.

The legislation contained on this web site is subject to Crown Copyright protection. It may be reproduced free of charge provided that it is reproduced accurately and that the source and copyright status of the material is made evident to users.

It should be noted that the right to reproduce the text of Statutory Instruments does not extend to the Queen's Printer imprints which should be removed from any copies of the Statutory Instrument which are issued or made available to the public. This includes reproduction of the Statutory Instrument on the Internet and on intranet sites. The Royal Arms may be reproduced only where they are an integral part of the original document.

The text of this Internet version of the Statutory Instrument has been prepared to reflect the text as it was Made. A print version is also available and is published by The Stationery Office Limited as the The Car Tax (Amendment) Regulations 1991, ISBN 0110147553. The print version may be purchased by clicking here. Braille copies of this Statutory Instrument can also be purchased at the same price as the print edition by contacting TSO Customer Services on 0870 600 5522 or e-mail:customer.services@tso.co.uk.

Further information about the publication of legislation on this website can be found by referring to the Frequently Asked Questions.

To ensure fast access over slow connections, large documents have been segmented into "chunks". Where you see a "continue" button at the bottom of the page of text, this indicates that there is another chunk of text available.

1991 No. 1755

CAR TAX

The Car Tax (Amendment) Regulations 1991

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 7(4A) of, and paragraph 12 of Schedule 1 to, the Car Tax Act 1983^[1] and of all other powers enabling them in that behalf, hereby make the following Regulations:

    1.    These Regulations may be cited as the Car Tax (Amendment) Regulations 1991 and shall come into force on 16th August 1991.

    2.    The Car Tax Regulations 1985^[2] shall be amended as follows.

    3.    For the heading to Part VI there shall be substituted the heading "REMISSION AND REPAYMENT OF TAX".

    4.    After regulation 23 there shall be inserted—

"Registered persons and vehicles undergoing examination or tests
    23A.—(1)  Subject to the provisions of this regulation, the Commissioners may remit the tax on any vehicle or, if the tax has been paid, repay it, where—
(a) a registered person—
(i) makes the vehicle in the United Kingdom and appropriates it to his own use,

(ii) imports the vehicle into the United Kingdom and registers it, or

(iii) acquires the vehicle in the United Kingdom in an unused condition from another,

and, at the time he appropriates, registers or, as the case may be, acquires the vehicle he intends it to be used only by him or on his behalf and only to undergo examination or tests for the purpose of industrial or commercial research; and
(b) such examination or tests do not constitute a sales promotion.


    (2)  Where paragraph (1)(a)(iii) above applies, repayment of the tax shall not be made unless the registered person holds documentary evidence of the amount of tax paid.

    (3)  Where the tax has been remitted or repaid under this regulation, it shall be a condition that the vehicle is—
(a) identified in a record which relates only to vehicles in respect of which tax has been remitted or repaid under this regulation;

(b) used only in accordance with the intention mentioned in paragraph (1)(a) above; and

(c) either—
(i) destroyed during the course or at the conclusion of the examination or tests, or

(ii) returned to production or stock at the conclusion of the examination or tests.

Diana Seammen

Commissioner of Customs and Excise
New King's Beam House, 22 Upper Ground, London, SE1 9PJ

26th July 1991

These Regulations amend the Car Tax Regulations 1985. They introduce a new regulation 23A which provides, subject to conditions, for car tax to be remitted or repaid where a vehicle is to be used only by a person registered for car tax or on his behalf and only for the purpose of industrial or commercial research.

[1] 1983 c. 53; section 7(4A) was inserted by section 20 of the Finance Act 1991 (c. 31); section 9 defines "the Commissioners" as meaning the Commissioners of Customs and Excise. back

[2] S.I. 1985/1737, to which there are amendments not relevant to these Regulations. back