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Car Tax Act 1983

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4 Registration of makers and importers of chargeable vehicles.E+W+S+N.I.

(1)A person who, in any calendar year, makes or imports not less than ten chargeable vehicles is liable to be registered by the Commissioners.

[F1(1A)Subsection (1) above—

(a)shall not make a person liable to be registered by reference to anything done in a calendar year falling after 1992;

(b)shall not make a person liable to be registered by reference to vehicles made or imported in 1992, unless he makes or imports not less than ten chargeable vehicles before 13th November 1992.]

(2)Every person who is liable to be registered under this section and is not for the time being so registered shall notify the Commissioners of the fact within fourteen days of becoming so liable; and the Commissioners may, if they think fit, register any such person.

(3)A person for the time being registered under this section who ceases to make or import chargeable vehicles shall notify the Commissioners of that fact and the Commissioners shall cancel the registration of any such person when all tax due from him has been accounted for; and they may, if they think fit, cancel the registration of any other person.

[F2(3A)Without prejudice to subsection (3) above, the Commissioners shall cancel the registration of any person when they are satisfied that all tax due from him has been accounted for.]

(4)The Treasury may from time to time by order substitute another number for that specified in subsection (1) above.

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Amendments (Textual)

F1S. 4(1A) inserted (retrospective to 13.11.1992) by Car Tax (Abolition) Act 1992 (c. 58), ss. 2(2),5.

F2S. 4(3A) inserted (retrospective to 13.11.1992) by Car Tax (Abolition) Act 1992 (c. 58), ss. 2(3), 5.

Modifications etc. (not altering text)

C1Certain 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. 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.

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