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Car Tax Act 1983

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  1. Introductory Text

  2. 1. Car tax.

  3. 2. Chargeable vehicles.

  4. 3. Wholesale value.

  5. 4. Registration of makers and importers of chargeable vehicles.

  6. 5. Liability to and payment of tax.

  7. 5A. Relief where vehicle leased to the handicapped.

  8. 6. Converted and adapted vehicles.

  9. 7. Remission of tax on certain vehicles.

  10. 7A. Abolition: special cases.

  11. 8. Orders and regulations.

  12. 9. Interpretation.

  13. 10. Consequential, transitional and saving provisions and repeals.

  14. 11. Short title, commencement and extent.

  15. SCHEDULES

    1. SCHEDULE 1

      Administration and Collection

      1. General

        1. 1.(1) The tax shall be under the care and management...

      2. Power of Commissioners to assess tax due

        1. 2.(1) Where an amount is due from any person on...

      3. Recovery of tax

        1. 3.(1) The tax due from any person shall be recoverable...

      4. Priority of tax in bankruptcy, winding up, etc.

        1. 4.(1) There shall be included among the debts which—

      5. Records, accounts and returns

        1. 5.(1) A registered person shall— (a) keep such records and...

      6. Giving of information

        1. 6.(1) Every person who is concerned (in whatever capacity) with...

      7. Entry and search

        1. 7.(1) An authorised person may at any reasonable time enter...

      8. Offences

        1. 8.(1) If any person is knowingly concerned in, or in...

      9. Forfeiture

        1. 9.A chargeable vehicle shall be liable to forfeiture under the...

      10. Evidence by certificate

        1. 10.(1) A certificate of the Commissioners— (a) that at any...

      11. Service of notices

        1. 11.A notice to be served on any person for any...

      12. Regulations

        1. 12.The Commissioners may by regulations make provision for any matter...

      13. Restriction on registration of chargeable vehicles

        1. 13.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. SCHEDULE 2

      Transitional and Saving Provisions

      1. 1.Where any period of time specified in an enactment repealed...

      2. 2.Any provision of this Act relating to anything done or...

      3. 3.Nothing in this Act shall affect the enactments repealed by...

      4. 4.Where an offence for the continuation of which a penalty...

      5. 5.A vehicle is not a chargeable vehicle if purchase tax...

      6. 6.Car tax shall not be chargeable on the importation of...

    3. SCHEDULE 3

      Repeals

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