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SCHEDULES

SCHEDULE 1U.K. Administration and Collection

Modifications etc. (not altering text)

ForfeitureU.K.

9U.K.A chargeable vehicle shall be liable to forfeiture under the Customs and Excise Management Act 1979 if—

(a)tax on it would have become payable before its registration and it ought to have but has not been registered; or

(b)tax on it ought to have but has not been paid; or

(c)tax on it has been remitted subject to a condition and the condition has not been complied with.

Modifications etc. (not altering text)

C2Certain prospective amendments and repeals affecting provisions of this Act (including this provision) were made by Finance (No. 2) Act 1992 (c. 48), s. 18(1), Sch. 4, Sch. 18 Pt. VI, and by Car Tax (Abolition) Act 1992 (c. 58), s.4 (with s. 5), it is provided (retrospective to 13.11.1992) that s. 18(1), Sch. 4 and Pt. VI of Sch. 18 of that 1992 Act should be deemed never to have been enacted.