Vehicle Excise and Registration Act 1994

1. Introductory Text

2. Part I Vehicle excise duty and licences

   1. Main provisions

      1. 1. Duty and licences.

      2. 2. Annual rates of duty.

      3. 3. Duration of licences.

      4. 4. Amount of duty.

      5. 5. Exempt vehicles.

      6. 6. Collection etc. of duty.

   2. Vehicle licences

      1. 7. Issue of vehicle licences.

      2. 8. Vehicles removed into UK.

      3. 9. Temporary vehicle licences.

      4. 10. Transfer and surrender of vehicle licences.

   3. Trade licences

      1. 11. Issue of trade licences.

      2. 12. Use of vehicles by holders of trade licences.

      3. 13. Trade licences: duration and amount of duty.

      4. 14. Trade licences: supplementary.

   4. Additional duty, rebates etc.

      1. 15. Vehicles becoming chargeable to duty at higher rate.

      2. 16. Exceptions from charge at higher rate in case of tractive units.

      3. 17. Other exceptions from charge at higher rate.

      4. 18. Vehicles for export becoming liable to VAT.

      5. 19. Surrender of licences.

      6. 20. Combined road-rail transport of goods.

3. Part II Registration of vehicles

   1. Registration

      1. 21. Registration of vehicles.

      2. 22. Registration regulations.

   2. Registration marks

      1. 23. Registration marks.

      2. 24. Assignment of registration marks by motor dealers.

      3. 25. Charge on request for registration mark.

      4. 26. Retention of registration mark pending transfer.

      5. 27. Sale of rights to particular registration marks.

   3. Marking

      1. 28. Marking of engines and bodies.

4. Part III Offences

   1. Offence of using or keeping unlicensed vehicle

      1. 29. Penalty for using or keeping unlicensed vehicle.

      2. 30. Additional liability for keeper of unlicensed vehicle.

      3. 31. Relevant period for purposes of section 30.

      4. 32. Sections 29 to 31: supplementary.

   2. Other offences relating to licences

      1. 33. Not exhibiting licence.

      2. 34. Trade licences: penalties.

      3. 35. Failure to return licence.

      4. 36. Dishonoured cheques: additional liability.

   3. Offence of not paying duty chargeable at higher rate

      1. 37. Penalty for not paying duty chargeable at higher rate.

      2. 38. Additional liability for keeper of vehicle chargeable at higher rate.

      3. 39. Relevant higher rate of duty for purposes of section 38.

      4. 40. Relevant period for purposes of section 38.

      5. 41. Sections 37 to 40: supplementary.

   4. Offences relating to registration marks

      1. 42. Not fixing registration mark.

      2. 43. Obscured registration mark.

   5. Other offences

      1. 44. Forgery and fraud.

      2. 45. False or misleading declarations and information.

      3. 46. Duty to give information.

5. Part IV Legal proceedings

   1. Institution and conduct of proceedings

      1. 47. Proceedings in England and Wales or Northern Ireland.

      2. 48. Proceedings in Scotland.

      3. 49. Authorised persons.

      4. 50. Time-limit for recovery of underpayments and overpayments.

   2. Evidence

      1. 51. Admissions.

      2. 52. Records.

      3. 53. Burden of proof.

      4. 54. Single witness sufficient in certain Scottish proceedings.

      5. 55. Guilty plea by absent accused.

   3. Penalties etc.

      1. 56. Penalties and fines.

6. Part V Supplementary

   1. Regulations and orders

      1. 57. Regulations.

      2. 58. Fees prescribed by regulations.

      3. 59. Regulations: offences.

      4. 60. Orders.

   2. Interpretation

      1. 61. Vehicle weights.

      2. 62. Other definitions.

   3. Other supplementary provisions

      1. 63. Consequential amendments.

      2. 64. Transitionals etc.

      3. 65. Repeals and revocations.

      4. 66. Commencement.

      5. 67. Extent.

      6. 68. Short title.

7. 1. Schedule 1

      Annual rates of duty.

      1. Part I General.

      2. Part II Motorcycles.

      3. Part III Hackney carriages.

      4. Part IV Special machines.

      5. Part V Recovery vehicles.

      6. Part VI Vehicles used for exceptional loads.

      7. Part VII Haulage vehicles.

      8. Part VIII Goods vehicles.

   2. Schedule 2

      Exempt vehicles.

   3. Schedule 3

      Consequential amendments.

   4. Schedule 4

      Transitionals etc.

   5. Schedule 5

      Repeals and revocations.

      1. Part I Repeals.

      2. Part II Revocations.