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Part IU.K. Customs and Excise, Value Added Tax and Car Tax

Chapter IIIU.K. Car Tax

[F118 Abolition of fiscal frontiers.U.K.

(1)The M1Car Tax Act 1983 shall be amended in accordance with Schedule 4 to this Act (amendments in connection with the abolition of fiscal frontiers between the member States).

(2)This section and Schedule 4 to this Act shall come into force on such day as the Commissioners of Customs and Excise may by order made by statutory instrument appoint; and different days may be appointed under this subsection for different provisions and for different purposes.]

Subordinate Legislation Made

P1S. 18(2) power fully exercised (30.7.1992): 1.1.1993 appointed day by S.I. 1992/1867, art. 4, Sch. Pt. II.

Textual Amendments

F1S. 18 deemed never to have been enacted by virtue of Car Tax (Abolition) Act 1992 (c. 58), ss. 4, 5

Marginal Citations