In section 6(1) of the M1Vehicles (Excise) Act 1971 for the words “section 4 of the M2Finance Act 1972", “subsection (7) of section 12" and “subsection (8)" there shall be substituted respectively the words “section 2(2) of the Value Added Tax Act 1983", “subsection (7) of section 16" and “subsection (9)".