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Vehicle Excise and Registration Act 1994

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This is the original version (as it was originally enacted).

8(1)On and after such day as the Secretary of State may by order appoint this Act shall have effect as if for section 13 there were substituted—

13Trade licences: duration and amount of duty

(1)A trade licence may be taken out—

(a)for a period of twelve months, or

(b)for a period of six months.

(2)A trade licence taken out by a person who is not a motor trader or vehicle tester (having satisfied the Secretary of State as mentioned in section 11(1)(b)) may be taken out only for a period of six months.

(3)The Secretary of State may require that a trade licence taken out by a motor trader or vehicle tester who does not hold an existing trade licence may be taken out only for a period of six months.

(4)The rate of duty applicable to a trade licence taken out for a period of twelve months is—

(a)the annual rate currently applicable to a vehicle under sub-paragraph (1)(c) of paragraph 2 of Schedule 1 if the licence is to be used only for vehicles to which that paragraph applies, and

(b)otherwise, the annual rate currently applicable to a vehicle under paragraph 1(b) of Schedule 1.

(5)The rate of duty applicable to a trade licence taken out for a period of six months is fifty-five per cent. of the rate applicable to the corresponding trade licence taken out for a period of twelve months.

(6)In determining a rate of duty under subsection (5) any fraction of five pence—

(a)if it exceeds two and a half pence, shall be treated as five pence, and

(b)otherwise, shall be disregarded.

(2)An order under sub-paragraph (1) may appoint different days for different cases.

(3)A licence in force when such an order substitutes for section 13 the provisions set out in sub-paragraph (1) is not affected by that substitution.

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