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Finance Act 1991

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20 Research vehicles.E+W+S+N.I.

(1)Section 7 of the M1 Car Tax Act 1983 (remission of tax on certain vehicles) shall be amended as follows.

(2)After subsection (4) there shall be inserted—

(4A)Regulations under this Act may make provision for enabling the Commissioners to remit the tax on a chargeable vehicle or, if the tax has been paid, to repay it, subject in either case to such conditions as they think necessary for the protection of the revenue, where—

(a)subsection (4B) below applies, and

(b)such other conditions are satisfied as may be prescribed by the regulations.

(4B)This subsection applies where a person registered under this Act—

(a)makes the vehicle in the United Kingdom and appropriates it to his own use,

(b)imports the vehicle into the United Kingdom and registers it, or

(c)acquires the vehicle in the United Kingdom in an unused condition from another,

and, at the time he appropriates, registers or, as the case may be, acquires the vehicle, he intends it to be used only by him or on his behalf and only for the purposes of commercial or industrial research.

(3)In subsection (5) (conditions which may be imposed) after “subsection (4)” there shall be inserted “ or (4A) ”.

(4)In subsection (6) (recovery of tax where breach of condition)—

(a)for “has been remitted on a vehicle under subsection (4) above” there shall be substituted on a vehicle has been—

(a)remitted under subsection (4) above, or

(b)remitted or repaid under subsection (4A) above,;

(b)after “remission” there shall be inserted “ or, as the case may be, an amount of tax equal to that repaid ”.

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