Vehicles (Excise) Act 1971

Liability to pay duty and consequences of non-payment thereof

6 Section 8 shall have effect as if subsection (2) were omitted.

7 Section 9 shall have effect as if—

(a) in subsection (2) for the words " one-three-hundred and sixty-fifth " there were substituted the words " one twelfth " , for the words " day in the relevant period" there were substituted the words " calendar month or part of a calendar month in the relevant period " and, in the proviso, for the words " day following that on which" there were substituted the words " calendar month immediately following that in which " ;

(b) in subsection (3)—

(i) in paragraph (a), for the word " day " there were substituted the words " month or part of a month " ;

(ii) in paragraph (b), for the word " day " there were substituted the words " month or part " , and the words from " and that he was exempt" to " day " were omitted ;

(iii) in paragraphs (c) and (d) and in the words following paragraph (a), for the word "day" there were in each case substituted the words " month or part " ;

(c) in subsection (4), for the words " In relation to any day " there were substituted the words " In relation to any month or part of a month " , for the words " on that day " there were substituted the words " at the beginning of that month or part " and for the words "such day" there shall be substituted the words " such month or part " .

8 Sections 10 and 11 shall be omitted.