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Vehicle Excise and Registration Act 1994

Status:

This is the original version (as it was originally enacted).

SCHEDULES

Section 2.

SCHEDULE 1Annual rates of duty

Part IGeneral

1The annual rate of vehicle excise duty applicable to a vehicle in respect of which no other annual rate is specified by this Schedule is—

(a)£70 if it was constructed before 1947, and

(b)£130 otherwise.

Part IIMotorcycles

2(1)The annual rate of vehicle excise duty applicable to a motorcycle which does not exceed 450 kilograms in weight unladen is—

(a)£15 if the cylinder capacity of the engine does not exceed 150 cubic centimetres,

(b)£35 if the vehicle is a motorbicycle and the cylinder capacity of the engine exceeds 150 cubic centimetres but does not exceed 250 cubic centimetres, and

(c)£55 otherwise.

(2)Where a motorbicycle which was constructed before 1933 has an engine the cylinder capacity of which exceeds 150 cubic centimetres, it is to be treated for the purposes of sub-paragraph (1) as having an engine the cylinder capacity of which does not exceed 150 cubic centimetres.

(3)In this paragraph—

  • “motorcycle” means a motorbicycle or a motortricycle,

  • “motorbicycle” includes a two-wheeled motor scooter, a bicycle with an attachment for propelling it by mechanical power and a motorbicycle to which a side-car is attached, and

  • “motortricycle” includes a three-wheeled motor scooter and a tricycle with an attachment for propelling it by mechanical power.

(4)For the purposes of this paragraph the cylinder capacity of an engine shall be calculated in accordance with regulations made by the Secretary of State.

Part IIIHackney carriages

3(1)The annual rate of vehicle excise duty applicable to a hackney carriage (not being a vehicle for which the annual rate of duty is specified by Part II) is—

(a)£130 if its seating capacity is under nine,

(b)£150 if its seating capacity is nine to sixteen,

(c)£200 if its seating capacity is seventeen to thirty-five,

(d)£300 if its seating capacity is thirty-six to sixty, and

(e)£450 if its seating capacity is over sixty.

(2)For the purpose of sub-paragraph (1) the seating capacity of a hackney carriage shall be determined in accordance with regulations made by the Secretary of State.

(3)In this paragraph“hackney carriage” means a vehicle—

(a)standing or plying for hire, or

(b)bailed (or, in Scotland, hired) under a hire agreement by a person whose trade it is to sell vehicles or to bail or hire vehicles under hire agreements,

other than a community bus.

(4)In sub-paragraph (3)“hire agreement” means an agreement for the bailment (or, in Scotland, the hiring) of a vehicle which is not a hire purchase agreement.

(5)In sub-paragraph (4)“hire purchase agreement” means an agreement, other than a conditional sale agreement, under which—

(a)a vehicle is bailed (or, in Scotland, hired) in return for periodical payments by the person to whom it is bailed (or hired), and

(b)the property in the vehicle will pass to that person if—

(i)the terms of the agreement are complied with, and

(ii)there takes place any one or more of the occurrences specified in sub-paragraph (6).

(6)The occurrences referred to in sub-paragraph (5)(b)(ii) are—

(a)the exercise of an option to purchase by the person to whom the vehicle is bailed (or hired),

(b)the doing of any other specified act by any party to the agreement, and

(c)the happening of any other specified event.

(7)In sub-paragraph (5)“conditional sale agreement” means an agreement for the sale of a vehicle under which—

(a)the whole or part of the purchase price is payable by instalments, and

(b)the property in the vehicle is to remain in the seller (even though the buyer is to be in possession of the vehicle) until such conditions (relating to the payment of instalments or any other matter) as may be specified in the agreement are fulfilled.

(8)In sub-paragraph (3)“community bus” means a vehicle—

(a)used on public roads solely in accordance with a community bus permit (within the meaning of section 22 of the [1985 c. 67.] Transport Act 1985), and

(b)not used for providing a service under an agreement providing for service subsidies (within the meaning of section 63(10)(b) of that Act).

Part IVSpecial machines

4(1)The annual rate of vehicle excise duty applicable to a special machine is £35.

(2)In sub-paragraph (1)“special machine” means—

(a)a tractor,

(b)an agricultural engine,

(c)a digging machine,

(d)a mobile crane,

(e)a works truck, or

(f)a mowing machine.

(3)In sub-paragraph (2)(a)“tractor” means—

(a)an agricultural tractor, or

(b)a tractor (other than an agricultural tractor) which is—

(i)designed and constructed primarily for use otherwise than on roads, and

(ii)incapable by reason of its construction of exceeding a speed of twenty-five miles per hour on the level under its own power.

(4)In sub-paragraph (2)(c)“digging machine” means a vehicle which is designed, constructed and used for the purpose of trench digging, or any kind of excavating or shovelling work, and which—

(a)is used on public roads only for that purpose or for the purpose of proceeding to and from the place where it is to be or has been used for that purpose, and

(b)when so proceeding does not carry any load except such as is necessary for its propulsion or equipment.

(5)In sub-paragraph (2)(d)“mobile crane” means a vehicle which is designed and constructed as a mobile crane and which—

(a)is used on public roads only as a crane in connection with work carried on on a site in the immediate vicinity or for the purpose of proceeding to and from a place where it is to be or has been used as a crane, and

(b)when so proceeding does not carry any load except such as is necessary for its propulsion or equipment.

(6)In sub-paragraph (2)(e)“works truck” means a goods vehicle which is—

(a)designed for use in private premises, and

(b)used on public roads only—

(i)for carrying goods between private premises and a vehicle on a road in the immediate vicinity,

(ii)in passing from one part of private premises to another or between private premises and other private premises in the immediate vicinity, or

(iii)in connection with road works at or in the immediate vicinity of the site of the works.

Part VRecovery vehicles

5(1)The annual rate of vehicle excise duty applicable to a recovery vehicle is £85.

(2)In sub-paragraph (1)“recovery vehicle” means a vehicle which is constructed or permanently adapted primarily for any one or more of the purposes of lifting, towing and transporting a disabled vehicle.

(3)A vehicle is not a recovery vehicle if at any time it is used for a purpose other than—

(a)the recovery of a disabled vehicle,

(b)the removal of a disabled vehicle from the place where it became disabled to premises at which it is to be repaired or scrapped,

(c)the removal of a disabled vehicle from premises to which it was taken for repair to other premises at which it is to be repaired or scrapped,

(d)carrying fuel and other liquids required for its propulsion and tools and other articles required for the operation of, or in connection with, apparatus designed to lift, tow or transport a disabled vehicle, and

(e)any purpose prescribed for the purposes of this sub-paragraph by regulations made by the Secretary of State.

(4)At any time when a vehicle is being used for either of the purposes specified in paragraphs (a) and (b) of sub-paragraph (3), use for—

(a)the carriage of a person who, immediately before the vehicle became disabled, was the driver of or a passenger in the vehicle,

(b)the carriage of any goods which, immediately before the vehicle became disabled, were being carried in the vehicle, or

(c)any purpose prescribed for the purposes of this sub-paragraph by regulations made by the Secretary of State,

shall be disregarded in determining whether the vehicle is a recovery vehicle.

(5)A vehicle is not a recovery vehicle if at any time the number of vehicles which it is used to recover exceeds a number specified for the purposes of this sub-paragraph by an order made by the Secretary of State.

Part VIVehicles used for exceptional loads

6(1)This paragraph applies to a vehicle which is—

(a)a heavy motor car used for the carriage of exceptional loads, or

(b)a heavy locomotive, light locomotive or motor tractor used to draw trailers carrying exceptional loads.

(2)The annual rate of vehicle excise duty applicable to a vehicle to which this paragraph applies in respect of use for the carriage of exceptional loads, or to draw trailers carrying exceptional loads, which is authorised by virtue of an order under—

(a)section 44 of the [1988 c. 52.] Road Traffic Act 1988, or

(b)Article 29(3) of the [S.I. 1981/154 (N.I.1).] Road Traffic (Northern Ireland) Order 1981,

is £5,000.

(3)For the purposes of this paragraph an exceptional load is a load which—

(a)by reason of its dimensions cannot be carried by a heavy motor car or trailer, or a combination of a heavy motor car and trailer, which complies in all respects with requirements of regulations under section 41 of the Road Traffic Act 1988 or (in Northern Ireland) Article 28 of the Road Traffic (Northern Ireland) Order 1981, or

(b)by reason of its weight cannot be carried by a heavy motor car or trailer, or a combination of a heavy motor car and trailer, which has a total laden weight of not more than 38,000 kilograms and which complies in all respects with such requirements.

(4)Expressions used in this paragraph and in the Road Traffic Act 1988 or the Road Traffic (Northern Ireland) Order 1981 have the same meanings in this paragraph as in that Act or Order.

Part VIIHaulage vehicles

7(1)The annual rate of vehicle excise duty applicable to a haulage vehicle is—

(a)£100 if it is a showman’s vehicle, and

(b)£330 otherwise.

(2)In sub-paragraph (1)“haulage vehicle” means a vehicle (other than a vehicle to which Part IV, V or VI applies) which is constructed and used on public roads solely for haulage and not for the purpose of carrying or having superimposed on it any load except such as is necessary for its propulsion or equipment.

Part VIIIGoods vehicles

Basic rate

8(1)The annual rate of vehicle excise duty applicable to a goods vehicle to which this paragraph applies is £150.

(2)This paragraph applies to a goods vehicle—

(a)which has a plated gross weight or plated train weight (or, in Northern Ireland, a relevant maximum weight or relevant maximum train weight) exceeding 3,500 kilograms but not exceeding 7,500 kilograms,

(b)which has a plated gross weight or plated train weight exceeding 7,500 kilograms but has such a weight only by virtue of section 61(3)(c) of this Act and is not a vehicle of a class prescribed by regulations made by the Secretary of State,

(c)which is a tower wagon with a plated gross weight (or, in Northern Ireland, a relevant maximum weight) exceeding 7,500 kilograms, or

(d)which does not have a plated gross weight or plated train weight (or, in Northern Ireland, a relevant maximum weight or relevant maximum train weight) but has a design weight exceeding 3,500 kilograms.

(3)In sub-paragraph (2)(c)“tower wagon” means a goods vehicle—

(a)into which there is built, as part of the vehicle, an expanding or extendible device designed for facilitating the erection, inspection, repair or maintenance of overhead structures or equipment, and

(b)which is not constructed or adapted for use, or used, for the conveyance of any load other than such a device or articles used in connection with it.

(4)This paragraph is subject to paragraph 12.

Rigid goods vehicles exceeding 7,500 kilograms plated gross weight or relevant maximum weight

9(1)The annual rate of vehicle excise duty applicable to a rigid goods vehicle which has a plated gross weight (or, in Northern Ireland, a relevant maximum weight) exceeding 7,500 kilograms shall be determined in accordance with the following table by reference to—

(a)the plated gross weight (or relevant maximum weight) of the vehicle, and

(b)the number of axles on the vehicle.

Plated gross weight (or relevant maximum weight) of vehicleRate
(1) Exceeding(2) Not Exceeding(3) Two axle vehicle(4) Three axle vehicle(5) Four or more axle vehicle
kgskgs£££
7,50012,000290290290
12,00013,000450470340
13,00014,000630470340
14,00015,000810470340
15,00017,0001,280470340
17,00019,000820340
19,00021,000990340
21,00023,0001,420490
23,00025,0002,160800
25,00027,0002,2601,420
27,00029,0002,240
29,00031,0003,250
31,00032,0004,250

(2)This paragraph is subject to paragraphs 8(2)(b) and (c) and 12.

10(1)The annual rate of vehicle excise duty applicable, in accordance with paragraph 9, to a rigid goods vehicle which has a plated gross weight (or relevant maximum weight) exceeding 12,000 kilograms and which is used for drawing a trailer which—

(a)has a plated gross weight (or relevant maximum weight) exceeding 4,000 kilograms, and

(b)when so drawn, is used for the conveyance of goods or burden,

shall be increased by the amount of the supplement (the “trailer supplement”) which is appropriate to the plated gross weight (or relevant maximum weight) of the trailer being drawn.

(2)Where the plated gross weight (or relevant maximum weight) of the trailer—

(a)exceeds 4,000 kilograms, but

(b)does not exceed 12,000 kilograms,

the amount of the trailer supplement is £130.

(3)Where the plated gross weight (or relevant maximum weight) of the trailer exceeds 12,000 kilograms, the amount of the trailer supplement is £360.

(4)This paragraph is subject to paragraph 12.

Tractive units exceeding 7,500 kilograms train weight

11(1)The annual rate of vehicle excise duty applicable to a tractive unit which has a plated train weight (or, in Northern Ireland, a relevant maximum train weight) exceeding 7,500 kilograms shall be determined in accordance with the following table by reference to—

(a)the plated train weight (or relevant maximum train weight) of the tractive unit,

(b)the number of axles on the tractive unit, and

(c)the types of semi-trailers, distinguished according to the number of their axles, which are to be drawn by it.

Train weight of tractive unitRate for tractive unit with two axlesRate for tractive unit with three or more axles
(1) Exceeding(2) Not exceeding(3) Any no. of semi-trailer axles(4) 2 or more semi-trailer axles(5) 3 or more semi-trailer axles(6) Any no. of semi-trailer axles(7) 2 or more semi-trailer axles(8) 3 or more semi-trailer axles
kgskgs££££££
7,50012,000290290290290290290
12,00016,000440440440440440440
16,00020,000500440440440440440
20,00023,000780440440440440440
23,00026,0001,150570440570440440
26,00028,0001,1501,0904401,090440440
28,00031,0001,6801,6801,0501,680640440
31,00033,0002,4502,4501,6802,450970440
33,00034,0005,0005,0001,6802,4501,420550
34,00036,0005,0005,0002,7502,4502,030830
36,00038,0005,0005,0003,1002,7302,7301,240
38,00044,0002,7302,7301,240

(2)This paragraph is subject to paragraph 12.

Farmers' goods vehicles and showmen’s goods vehicles

12(1)The annual rate of vehicle excise duty applicable to a farmer’s goods vehicle or a showman’s goods vehicle—

(a)which has a plated gross weight or plated train weight (or relevant maximum weight or relevant maximum train weight) not exceeding 3,500 kilograms, or

(b)which has no such weight but has a design weight not exceeding 3,500 kilograms,

is £85.

(2)The annual rate of vehicle excise duty applicable to a farmer’s goods vehicle or a showman’s goods vehicle—

(a)which has a plated gross weight or plated train weight (or relevant maximum weight or relevant maximum train weight) exceeding 3,500 kilograms but not exceeding 7,500 kilograms, or

(b)which has no such weight but has a design weight exceeding 3,500 kilograms,

is £100.

(3)Subject to sub-paragraph (6), the annual rate of vehicle excise duty applicable to a farmer’s goods vehicle or a showman’s goods vehicle which has a plated gross weight or plated train weight (or relevant maximum weight or relevant maximum train weight) exceeding 7,500 kilograms shall be determined in accordance with paragraphs 9 to 11 but on the assumptions specified in sub-paragraph (4).

(4)The assumptions referred to in sub-paragraph (3) are—

(a)that the rates of duty specified in the tables in paragraphs 9 and 11 are—

(i)in the case of a farmer’s goods vehicle, sixty per cent., and

(ii)in the case of a showman’s goods vehicle, twenty-five per cent.,

of the rates specified in the tables (but subject to sub-paragraph (5)), and

(b)that the amount of the trailer supplement under paragraph 10 in the case of a showman’s goods vehicle is £80.

(5)Where a rate arrived at in accordance with sub-paragraph (4) would be an amount which is not a multiple of £5, the rate—

(a)where it would on division by five produce a remainder of £2.50 or more, is rounded up to the nearest amount which is such a multiple, and

(b)otherwise, is rounded down to the nearest amount which is such a multiple.

(6)The annual rate of vehicle excise duty applicable to a showman’s goods vehicle which has a plated gross weight or plated train weight (or relevant maximum weight or relevant maximum train weight) exceeding 7,500 kilograms but not exceeding 12,000 kilograms is £100.

Vehicles with reduced plated weights

13(1)The Secretary of State may by regulations provide that, on an application relating to a goods vehicle which is made in accordance with the regulations, the vehicle is treated for the purposes of this Part as if its plated gross weight or plated train weight (or, in Northern Ireland, relevant maximum weight or relevant maximum train weight) were the lower such weight specified in the application.

(2)The regulations may provide that the treatment of the vehicle as being of a lower weight is subject to—

(a)conditions prescribed by the regulations, or

(b)such further conditions as the Secretary of State may think fit to impose in any particular case.

Vehicles for conveying machines

14A vehicle which—

(a)is constructed or adapted for use and used for the conveyance of a machine or device and no other load except articles used in connection with the machine or device,

(b)is not a vehicle to which Part IV, V or VII applies, and

(c)has neither a plated gross weight nor a plated train weight (or, in Northern Ireland, neither a relevant maximum weight nor a relevant maximum train weight),

is chargeable with vehicle excise duty at the rate which would be applicable to it if the machine or device were burden even if it is built in as part of the vehicle.

Goods vehicles used partly for private purposes

15(1)Where—

(a)a goods vehicle is used partly for private purposes, and

(b)the annual rate of vehicle excise duty applicable to it under this Part is less than the rate which would be applicable to it under Part I (if this Part did not apply to it),

this Part does not apply to it (so that that rate is applicable to it).

(2)In sub-paragraph (1)“used partly for private purposes” means used partly otherwise than for the conveyance of goods or burden for hire or reward or for or in connection with a trade or business.

Exceptions

16(1)This Part does not apply to—

(a)a vehicle to which Part II, IV, V or VII applies, or

(b)a vehicle which, though constructed or adapted for use for the conveyance of goods or burden, is not so used for hire or reward or for or in connection with a trade or business.

(2)This Part applies to a goods vehicle which is a vehicle to which paragraph 6 applies only if it is used on a public road and the use is not such as is mentioned in sub-paragraph (2) of that paragraph.

Meaning of “trailer”

17(1)In this Part“trailer” does not include—

(a)an appliance constructed and used solely for the purpose of distributing on the road loose gritting material,

(b)a snow plough,

(c)a road construction vehicle,

(d)a farming implement not constructed or adapted for the conveyance of goods or burden of any description, when drawn by a farmer’s goods vehicle, or

(e)a trailer used solely for the carriage of a container for holding gas for the propulsion of the vehicle by which it is drawn or plant and materials for producing such gas.

(2)In sub-paragraph (1)(e)“gas” means a fuel which is wholly gaseous at a temperature of fifteen degrees Centigrade under a pressure of 1013.25 millibars.

Section 5.

SCHEDULE 2Exempt vehicles

Electrically propelled vehicles

1(1)An electrically propelled vehicle is an exempt vehicle.

(2)A vehicle is not an electrically propelled vehicle for the purposes of sub-paragraph (1) unless the electrical motive power is derived from—

(a)a source external to the vehicle, or

(b)an electrical storage battery which is not connected to any source of power when the vehicle is in motion.

Trams

2A vehicle used on tram lines is an exempt vehicle.

Vehicles not for carriage

3A vehicle which is not constructed or adapted for use, or used, for the carriage of a driver or passenger is an exempt vehicle.

Fire engines etc.

4(1)A fire engine is an exempt vehicle.

(2)In sub-paragraph (1)“fire engine” means a vehicle which—

(a)is constructed or adapted for use for the purpose of fire fighting or salvage (or both), and

(b)is used solely for the purposes of a fire brigade (whether or not one maintained under the [1947 c. 41.] Fire Services Act 1947 or the [S.I. 1984/1821 (N.I.11).] Fire Services (Northern Ireland) Order 1984).

5A vehicle which is kept by a fire authority is an exempt vehicle when it is being used or kept on a road for the purposes of the authority’s fire brigade service.

Ambulances and health service vehicles

6(1)An ambulance is an exempt vehicle.

(2)In sub-paragraph (1)“ambulance” means a vehicle which—

(a)is constructed or adapted for, and used for no purpose other than, the carriage of sick, injured or disabled people to or from welfare centres or places where medical or dental treatment is given, and

(b)is readily identifiable as a vehicle used for the carriage of such people by being marked “Ambulance” on both sides.

7A vehicle is an exempt vehicle when it is being used or kept on a road by—

(a)a health service body (as defined in section 60(7) of the [1990 c. 19.] National Health Service and Community Care Act 1990) or a health and social services body (as defined in Article 7(6) of the [S.I. 1991/194 (N.I.1).] Health and Personal Social Services (Northern Ireland) Order 1991), or

(b)a National Health Service trust established under Part I of the National Health Service and Community Care Act 1990 or the [1978 c. 29.] National Health Service (Scotland) Act 1978 or a Health and Social Services Trust established under the Health and Personal Social Services (Northern Ireland) Order 1991.

8A vehicle which is made available by the Secretary of State—

(a)to a person, body or local authority under section 23 or 26 of the [1977 c. 49.] National Health Service Act 1977, or

(b)to a local authority, education authority or voluntary organisation in Scotland under section 15 or 16 of the National Health Service (Scotland) Act 1978,

and which is used in accordance with the terms on which it is so made available is an exempt vehicle.

9(1)A veterinary ambulance is an exempt vehicle.

(2)In sub-paragraph (1)“veterinary ambulance” means a vehicle which—

(a)is used for no purpose other than the carriage of sick or injured animals to or from places where veterinary treatment is given, and

(b)is readily identifiable as a vehicle used for the carriage of such animals by being marked “Veterinary Ambulance” on both sides.

Mine rescue vehicles etc.

10A vehicle used solely—

(a)as a mine rescue vehicle, or

(b)for the purpose of conveying or drawing emergency winding-gear at a mine,

is an exempt vehicle.

Lifeboat vehicles

11A vehicle used or kept on a road for no purpose other than the haulage of a lifeboat and the conveyance of the necessary gear of the lifeboat which is being hauled is an exempt vehicle.

Road construction and maintenance vehicles

12A road construction vehicle which is used or kept on a road solely for the conveyance of built-in road construction machinery (with or without articles or material used for the purposes of the machinery) is an exempt vehicle.

13A road roller is an exempt vehicle.

14A vehicle is an exempt vehicle when it is—

(a)being used,

(b)going to or from the place where it is to be or has been used, or

(c)being kept for use,

for the purpose of clearing snow from public roads by means of a snow plough or similar device (whether or not forming part of the vehicle).

15A vehicle constructed or adapted, and used, solely for the conveyance of machinery for spreading material on roads to deal with frost, ice or snow (with or without articles or material used for the purposes of the machinery) is an exempt vehicle.

16A vehicle used solely within the area of a local authority (or, in Northern Ireland, a district council) by, or by a person acting pursuant to a contract with, the authority (or council) for the purpose of—

(a)cleansing or watering roads, or

(b)cleansing gullies,

is an exempt vehicle.

17(1)A tower wagon used solely by, or by a person acting pursuant to a contract with, a street lighting authority for the purpose of installing or maintaining materials or apparatus for lighting streets, roads or public places is an exempt vehicle.

(2)In sub-paragraph (1)“tower wagon” means a goods vehicle—

(a)into which there is built, as part of the vehicle, an expanding or extendible device designed for facilitating the erection, inspection, repair or maintenance of overhead structures or equipment, and

(b)which is not constructed or adapted for use, or used, for the conveyance of any load other than—

(i)such a device or articles used in connection with it, or

(ii)articles used in connection with the installation or maintenance (by means of such a device) of materials or apparatus for lighting streets, roads or public places.

(3)In sub-paragraph (1)“street lighting authority” means a local authority, Minister or Northern Ireland department having power under an enactment to provide or maintain materials or apparatus for lighting streets, roads or public places.

Vehicles for disabled people

18A vehicle (including a cycle with an attachment for propulsion by mechanical power) which—

(a)is adapted, and used or kept on a road, for an invalid, and

(b)does not exceed 508 kilograms in weight unladen,

is an exempt vehicle.

19(1)A vehicle is an exempt vehicle when it is being used, or kept for use, by or for the purposes of a disabled person who satisfies sub-paragraph (2) if—

(a)the vehicle is registered under this Act in the name of the disabled person, and

(b)no other vehicle registered in his name under this Act is an exempt vehicle under this paragraph or paragraph 7 of Schedule 4.

(2)A disabled person satisfies this sub-paragraph if—

(a)he is in receipt of a disability living allowance by virtue of entitlement to the mobility component at the higher rate,

(b)he is in receipt of a mobility supplement, or

(c)he has obtained, or is eligible for, a grant under—

(i)paragraph 2 of Schedule 2 to the [1977 c. 49.] National Health Service Act 1977,

(ii)section 46(3) of the [1978 c. 29.] National Health Service (Scotland) Act 1978, or

(iii)Article 30(3) of the [S.I. 1972/1265 (N.I.14).] Health and Personal Social Services (Northern Ireland) Order 1972,

in relation to the vehicle.

(3)For the purposes of sub-paragraph (1) a vehicle is deemed to be registered under this Act in the name of a person in receipt of a disability living allowance by virtue of entitlement to the mobility component at the higher rate, or of a mobility supplement, if it is so registered in the name of—

(a)an appointee, or

(b)a person nominated for the purposes of this paragraph by the person or an appointee.

(4)In sub-paragraph (3)“appointee” means—

(a)a person appointed pursuant to regulations made under (or having effect as if made under) the [1992 c. 5.] Social Security Administration Act 1992 or the [1992 c. 8.] Social Security Administration (Northern Ireland) Act 1992 to exercise any of the rights and powers of a person in receipt of a disability living allowance, or

(b)a person to whom a mobility supplement is paid for application for the benefit of another person in receipt of the supplement.

(5)In this paragraph“mobility supplement” means a mobility supplement under—

(a)a scheme under the [1939 c. 82.] Personal Injuries (Emergency Provisions) Act 1939, or

(b)an Order in Council under section 12 of the [1977 c. 5.] Social Security (Miscellaneous Provisions) Act 1977,

or a payment appearing to the Secretary of State to be of a similar kind and specified for the purposes of this paragraph by an order made by him.

20(1)A vehicle (other than an ambulance within the meaning of paragraph 6) used for the carriage of disabled people by a body for the time being recognised by the Secretary of State for the purposes of this paragraph is an exempt vehicle.

(2)The Secretary of State shall recognise a body for the purposes of this paragraph if, on an application made to him in such manner as he may specify, it appears to him that the body is concerned with the care of disabled people.

(3)The issue by the Secretary of State of a nil licence in respect of a vehicle under this paragraph is to be treated as recognition by him for the purposes of this paragraph of the body by reference to whose use of the vehicle the document is issued.

(4)The reference in sub-paragraph (3) to the issue by the Secretary of State of a nil licence is a reference to the issue by him in accordance with regulations made by him under this Act of a document which—

(a)is in the form of a vehicle licence, and

(b)has“Nil” marked in the space provided for indicating the amount of vehicle excise duty payable.

(5)The Secretary of State may withdraw recognition of a body for the purposes of this paragraph if it appears to him that the body is no longer concerned with the care of disabled people.

Vehicles used for short journeys between different parts of person’s land

21Where an applicant for a vehicle licence for a vehicle satisfies the Secretary of State that the vehicle is intended to be used on public roads—

(a)only in passing from land in his occupation to other land in his occupation, and

(b)for distances not exceeding an aggregate of six miles in any calendar week,

the Secretary of State may, with the consent of the Treasury, declare that the vehicle is an exempt vehicle when it is being used on public roads as mentioned in paragraphs (a) and (b).

Vehicle testing etc.

22(1)A vehicle is an exempt vehicle when it is being used solely for the purpose of—

(a)submitting it (by previous arrangement for a specified time on a specified date) for a compulsory test, or

(b)bringing it away from a compulsory test.

(2)A vehicle is an exempt vehicle when it is being used by an authorised person in the course of a compulsory test solely for the purpose of—

(a)taking it to, or bringing it away from, a place where a part of the test is to be, or has been, carried out, or

(b)carrying out a part of the test.

(3)Where the relevant certificate is refused on a compulsory test of a vehicle the vehicle is an exempt vehicle when it is being used solely for the purpose of—

(a)delivering it (by previous arrangement for a specified time on a specified date) at a place where relevant work is to be done on it, or

(b)bringing it away from a place where relevant work has been done on it.

(4)In this paragraph“compulsory test” means, as respects England and Wales and Scotland—

(a)in the case of a vehicle for which by virtue of section 66(3) of the [1988 c. 52.] Road Traffic Act 1988 a vehicle licence cannot be granted unless certain requirements are satisfied, an examination such as is specified in sub-paragraph (5), and

(b)otherwise, an examination under section 45 of the [1988 c. 52.] Road Traffic Act 1988 with a view to obtaining a test certificate without which a vehicle licence cannot be granted for the vehicle.

(5)The examinations referred to in sub-paragraph (4)(a) are—

(a)an examination under regulations under section 49 of the [1988 c. 52.] Road Traffic Act 1988 (examination as to a goods vehicle’s compliance with construction and use requirements),

(b)an examination for the purposes of sections 54 to 58 of that Act (examination as to a goods vehicle’s compliance with type approval requirements),

(c)an examination for the purposes of section 60 of that Act (appeals in type approval cases), and

(d)an examination under regulations under section 61(2)(a) of that Act (examinations in connection with alterations to goods vehicles subject to type approval requirements).

(6)In this paragraph“compulsory test” means, as respects Northern Ireland—

(a)an examination to obtain a vehicle test certificate under Article 33 of the [S.I. 1981/154 (N.I.1).] Road Traffic (Northern Ireland) Order 1981 without which a vehicle licence cannot be obtained for the vehicle, or

(b)an examination to obtain a goods vehicle certificate, public service vehicle licence or certificate of inspection under Article 53, 60(1) or 67 of that Order.

(7)In this paragraph“authorised person” means—

(a)in the case of an examination within sub-paragraph (4)(b), a person who is, or is acting on behalf of, an examiner or inspector entitled to carry out such an examination or a person acting under the personal direction of such a person,

(b)in the case of an examination within sub-paragraph (5), an examiner appointed under section 66A of the Road Traffic Act 1988, a person carrying out the examination under the direction of such an examiner or a person driving the vehicle in accordance with a requirement to do so under the regulations under which the examination is carried out, and

(c)in the case of an examination within sub-paragraph (6), an inspector of vehicles within the meaning of Article 2(2) of the Road Traffic (Northern Ireland) Order 1981.

(8)In this paragraph“the relevant certificate” means, as respects England and Wales and Scotland—

(a)a test certificate (as defined in section 45(2) of the Road Traffic Act 1988),

(b)a goods vehicle test certificate (as defined in section 49 of that Act), or

(c)a type approval certificate or Minister’s approval certificate (as defined in sections 54 to 58 of that Act).

(9)In this paragraph“the relevant certificate” means, as respects Northern Ireland—

(a)a vehicle test certificate, a goods vehicle certificate or a public service vehicle licence (within the meaning of the [S.I. 1981/154 (N.I.1).] Road Traffic (Northern Ireland) Order 1981),

(b)a certificate of inspection (within the meaning of Article 67(2) of that Order), or

(c)a type approval certificate or Department’s approval certificate (within the meaning of Article 31A of that Order).

(10)In this paragraph“relevant work” means—

(a)where the relevant certificate which is refused is a test certificate (or, in Northern Ireland, a vehicle test certificate), work done or to be done to remedy for a further compulsory test the defects on the ground of which the relevant certificate was refused, and

(b)in any other case, work done or to be done to remedy the defects on the ground of which the relevant certificate was refused (including work to alter the vehicle in some aspect of design, construction, equipment or marking on account of which the relevant certificate was refused).

Vehicles for export

23(1)A vehicle is an exempt vehicle if—

(a)it has been supplied to the person keeping it by a taxable person within the meaning of section 2C of the [1983 c. 55.] Value Added Tax Act 1983, and

(b)the supply has been zero-rated under subsection (7) of section 16 of that Act.

(2)If at any time the value added tax that would have been chargeable on the supply but for the zero-rating becomes payable under subsection (9) of that section (or would have become payable but for any authorisation or waiver under that subsection), the vehicle is deemed never to have been an exempt vehicle under sub-paragraph (1).

Vehicles imported by members of foreign armed forces etc.

24The Secretary of State may by regulations provide that, in such cases, subject to such conditions and for such period as may be prescribed by the regulations, a vehicle is an exempt vehicle if it has been imported by—

(a)a person for the time being appointed to serve with any body, contingent or detachment of the forces of any country prescribed by the regulations which is for the time being present in the United Kingdom on the invitation of Her Majesty’s Government in the United Kingdom,

(b)a member of any country’s military forces, except Her Majesty’s United Kingdom forces, who is for the time being appointed to serve in the United Kingdom under the orders of any organisation so prescribed,

(c)a person for the time being recognised by the Secretary of State as a member of a civilian component of a force within sub-paragraph (a) or as a civilian member of an organisation within sub-paragraph (b), or

(d)any dependant of a description so prescribed of a person within sub-paragraph (a), (b) or (c).

Section 63.

SCHEDULE 3Consequential amendments

The Scrap Metal Dealers Act 1964 (c. 69)

1In section 9(6) of the Scrap Metal Dealers Act 1964, for the words from “provisions of” to “as to” substitute “provisions of the Vehicle Excise and Registration Act 1994 as to”.

The Finance Act 1966 (c. 18)

2In section 2(13)(a) of the Finance Act 1966—

(a)for the words from the beginning to “the Treasury may” substitute “notwithstanding anything in section 6(6) of the Vehicle Excise and Registration Act 1994 (vehicle excise duty to be paid into the Consolidated Fund), the Treasury may”,

(b)for the words “the duties levied under that Act” substitute “the vehicle excise duty levied”, and

(c)for the words “such duties” substitute “that duty”.

The Wireless Telegraphy Act 1967 (c. 72)

3In section 8 of the Wireless Telegraphy Act 1967—

(a)in subsection (1)—

(i)for the words from “regulations under” to “as” substitute “regulations under the Vehicle Excise and Registration Act 1994 as”, and

(ii)for the words from “the said” to “where” substitute “the Vehicle Excise and Registration Act 1994 where”, and

(b)in subsection (3), for the words from “contained” to the end substitute “contained in the Vehicle Excise and Registration Act 1994”.

The Port of London Act 1968 (c. xxxii)

4In section 199(3) and (5) of the Port of London Act 1968, in the proviso, for the words from “the Vehicles” to the end of paragraph (a) substitute the Vehicle Excise and Registration Act 1994, in respect of a motor vehicle—

(a)under paragraph 21 of Schedule 2 to that Act;.

The Road Traffic (Foreign Vehicles) Act 1972 (c. 27)

5In section 7(4) of the Road Traffic (Foreign Vehicles) Act 1972, for the words from “issued” to “shall” substitute “issued under the Vehicle Excise and Registration Act 1994 shall”.

The Health and Personal Social Services (Northern Ireland) Order 1972 (S.I. 1972/1265 (N.I. 14))

6In Article 30(2)(c) of the Health and Personal Social Services (Northern Ireland) Order 1972, for the words “the Vehicles (Excise) Act (Northern Ireland) 1972” substitute “the Vehicle Excise and Registration Act 1994”.

The Control of Pollution Act 1974 (c. 40)

7In section 73(1) of the Control of Pollution Act 1974, in the definition of “person responsible”, for the words “the Vehicles (Excise) Act 1971” substitute “the Vehicle Excise and Registration Act 1994”.

The International Road Haulage Permits Act 1975 (c. 46)

8In section 1(6) of the International Road Haulage Permits Act 1975, for the words from “issued” to “shall” substitute “issued under the Vehicle Excise and Registration Act 1994 shall”.

The International Carriage of Perishable Foodstuffs Act 1976 (c. 58)

9In section 19(4) of the International Carriage of Perishable Foodstuffs Act 1976, for the words from “issued” to “shall” substitute “issued under the Vehicle Excise and Registration Act 1994 shall”.

The National Health Service Act 1977 (c. 49)

10In sections 23(4) and 27(5) of, and paragraph 1(c) of Schedule 2 to, the National Health Service Act 1977, for the words “the Vehicles (Excise) Act 1971” substitute “the Vehicle Excise and Registration Act 1994”.

The Criminal Damage (Compensation) (Northern Ireland) Order 1977 (S.I. 1977/1247 (N.I.14))

11In Article 9(1)(c) of the Criminal Damage (Compensation) (Northern Ireland) Order 1977, for the words “the Vehicles (Excise) Act 1971 or the Vehicles (Excise) Act (Northern Ireland) 1972” substitute “the Vehicle Excise and Registration Act 1994”.

The Refuse Disposal (Amenity) Act 1978 (c. 3)

12In section 11(1) of the Refuse Disposal (Amenity) Act 1978, in the definition of “licence”, for the words “the Vehicles (Excise) Act 1971” substitute “the Vehicle Excise and Registration Act 1994”.

The National Health Service (Scotland) Act 1978 (c. 29)

13In sections 15(3) and 16(2) of the National Health Service (Scotland) Act 1978, for the words “the Vehicles (Excise) Act 1971” substitute “the Vehicle Excise and Registration Act 1994”.

The Pollution Control and Local Government (Northern Ireland) Order 1978 (S.I. 1978/1049 (N.I.19))

14In Article 36(1) of the Pollution Control and Local Government (Northern Ireland) Order 1978, in the definition of“licence”—

(a)for the words “the Vehicles (Excise) Act (Northern Ireland) 1972” substitute “the Vehicle Excise and Registration Act 1994”, and

(b)for the words “than Northern Ireland” substitute “than the United Kingdom”.

The Customs and Excise Management Act 1979 (c. 2)

15In section 102(3)(aa) of the Customs and Excise Management Act 1979, for the words “the Vehicles (Excise) Act 1971” substitute “the Vehicle Excise and Registration Act 1994”.

The Hydrocarbon Oil Duties Act 1979 (c. 5)

16In Schedule 1 to the Hydrocarbon Oil Duties Act 1979—

(a)in paragraph 1, for the words “vehicle excise licence” substitute “licence under the Vehicle Excise and Registration Act 1994”,

(b)in paragraph 2, for sub-paragraphs (a) to (c) substitute—

(a)any vehicle exempted from vehicle excise duty by—

(i)paragraph 12 (road construction vehicles),

(ii)paragraph 13 (road rollers),

(iii)paragraph 14 (snow ploughs etc.),

(iv)paragraph 15 (gritting vehicles), or

(v)paragraph 21 (vehicles used for short journeys between different parts of a person’s land),

of Schedule 2 to the Vehicle Excise and Registration Act 1994, and

(b)any vehicle in relation to which the annual rate of vehicle excise duty is that specified in Part IV of Schedule 1 to that Act (special machines)., and

(c)for paragraph 4 substitute—

4 vehicle in respect of which there is current a certificate or document in the form of a licence issued under regulations under section 22(2) of the Vehicle Excise and Registration Act 1994 shall be treated for the purposes of this Schedule as a vehicle in respect of which a licence under that Act is in force.

The Road Traffic (Northern Ireland) Order 1981 (S.I. 1981/154 (N.I.1))

17(1)In Articles 29(2), 31D(3), 34(6), 188(1) and 198(1)(f) of the Road Traffic (Northern Ireland) Order 1981, for the words “the Vehicles (Excise) Act (Northern Ireland) 1972” substitute “the Vehicle Excise and Registration Act 1994”.

(2)In Article 34 of that Order—

(a)in paragraph (2)(a), for the words from “under” to “1920” substitute “under the Vehicle Excise and Registration Act 1994 or any corresponding earlier legislation”,

(b)in paragraph (2)(b), for the words “registered under” onwards substitute “so registered”, and

(c)in paragraph (3)—

(i)for the words “section 20 of the Vehicles (Excise) Act 1971” substitute “section 24 of the Vehicle Excise and Registration Act 1994”, and

(ii)for the words “section 19(1)(b)” substitute “section 21(2)”.

(3)In Article 89(4) of that Order, for the words “the Vehicles (Excise) Act (Northern Ireland) 1972 or under the Vehicles (Excise) Act 1971 or under any statutory provisions repealed by those Acts” substitute “the Vehicle Excise and Registration Act 1994”.

The Road Traffic Regulation Act 1984 (c. 27)

18(1)In sections 101(8) and 111(7) of the Road Traffic Regulation Act 1984, for the words “the Vehicles (Excise) Act 1971” substitute “the Vehicle Excise and Registration Act 1994”.

(2)In paragraph 2(2) of Schedule 12 to that Act, for paragraph (f) substitute—

(f)by its being used, or kept, on a public road within the meaning of the Vehicle Excise and Registration Act 1994 without a licence under that Act being exhibited on the vehicle in the manner prescribed by regulations under that Act.

The Police and Criminal Evidence Act 1984 (c. 60)

19In section 4(1)(a) of the Police and Criminal Evidence Act 1984, for the word “vehicles” substitute “vehicle”.

The Sporting Events (Control of Alcohol etc.) Act 1985 (c. 57)

20In section 1A(5) of the Sporting Events (Control of Alcohol etc.) Act 1985, for the words “section 1(1) of the Vehicles (Excise) Act 1971” substitute “the Vehicle Excise and Registration Act 1994”.

The Finance Act 1986 (c. 41)

21In paragraph 6(1) of Schedule 6 to the Finance Act 1986, for the words “the Vehicles (Excise) Act 1971” substitute “the Vehicle Excise and Registration Act 1994.”

The Income and Corporation Taxes Act 1988 (c. 1)

22In sections 158(2B) and 168(5)(d) and (5A)(d) of the Income and Corporation Taxes Act 1988, for the words “the Vehicles (Excise) Act 1971” substitute “the Vehicle Excise and Registration Act 1994.”

The Dartford-Thurrock Crossing Act 1988 (c. 20)

23In section 19 of the Dartford-Thurrock Crossing Act 1988—

(a)in paragraph (d), for the words “section 4(1)(g) of the Vehicles (Excise) Act 1971” substitute “paragraph 18 of Schedule 2 to the Vehicle Excise and Registration Act 1994”, and

(b)in paragraph (e), for the words “section 7(2) of that Act” substitute “paragraph 19 of that Schedule”.

The Road Traffic Act 1988 (c. 52)

24(1)In sections 43(1), 66(1)(a) and (3), 69A(3), 148(2)(h), 172(10) and 183(2)(a) of the Road Traffic Act 1988, for the words “the Vehicles (Excise) Act 1971” substitute “the Vehicle Excise and Registration Act 1994”.

(2)In section 47 of that Act—

(a)in subsection (2)(a), for the words from “under” to “1920” substitute “under the Vehicle Excise and Registration Act 1994 or any corresponding earlier legislation”,

(b)in subsection (2)(b), for the words “registered under” onwards substitute “so registered”, and

(c)in subsection (4)—

(i)for the words “section 20 of the Vehicles (Excise) Act 1971” substitute “section 24 of the Vehicle Excise and Registration Act 1994”, and

(ii)for the words “section 19(1)(b)” substitute “section 21(2)”.

(3)In section 64A of that Act—

(a)in subsection (1)(a)(i), for the words “section 19 of the Vehicles (Excise) Act 1971” substitute “section 21 of the Vehicle Excise and Registration Act 1994”,

(b)in subsection (2)—

(i)in paragraph (a), for the words “the Vehicles (Excise) Act 1971” substitute “the Vehicle Excise and Registration Act 1994”, and

(ii)in paragraph (b), for the words “section 19” substitute “section 21”, and

(c)in subsection (4)—

(i)for the words “the Vehicles (Excise) Act 1971” substitute “the Vehicle Excise and Registration Act 1994”, and

(ii)for the words “section 16(2)” substitute “section 12(2)”.

(4)In section 65A of that Act—

(a)in subsection (1)(a)(i), for the words “section 19 of the Vehicles (Excise) Act 1971” substitute “section 21 of the Vehicle Excise and Registration Act 1994”, and

(b)in subsection (3)—

(i)in paragraph (a), for the words “the Vehicles (Excise) Act 1971” substitute “the Vehicle Excise and Registration Act 1994”, and

(ii)in paragraph (b), for the words “section 19” substitute “section 21”.

(5)In section 156 of that Act, for the words “section 37 of the Vehicles (Excise) Act 1971” substitute “section 57 of the Vehicle Excise and Registration Act 1994”.

The Road Traffic Offenders Act 1988 (c. 53)

25(1)In sections 71(9)(b), 85(5) and 89(2)(c) of the Road Traffic Offenders Act 1988, for the words “the Vehicles (Excise) Act 1971” substitute “the Vehicle Excise and Registration Act 1994”.

(2)In Schedule 3 to that Act add at the end—

Offences under the Vehicle Excise and Registration Act 1994 (c. 22)

Section 33 of the Vehicle Excise and Registration Act 1994.Using or keeping a vehicle on a public road without licence being exhibited in manner prescribed by regulations.
Section 42 of that Act.Driving or keeping a vehicle without required registration mark.
Section 43 of that Act.Driving or keeping a vehicle with registration mark obscured etc.

The Police and Criminal Evidence (Northern Ireland) Order 1989 (S.I. 1989/1341 (N.I.12))

26In Article 6(1)(a) of the Police and Criminal Evidence (Northern Ireland) Order 1989, for the word “vehicles” substitute “vehicle”.

The Environmental Protection Act 1990 (c. 43)

27In section 79(7) of the Environmental Protection Act 1990, in the definition of “person responsible”, for the words “the Vehicles (Excise) Act 1971” substitute “the Vehicle Excise and Registration Act 1994”.

The New Roads and Street Works Act 1991 (c. 22)

28In sections 13(2) and 36(2) of the New Roads and Street Works Act 1991, for paragraphs (b) to (d) substitute—

(b)a vehicle which is exempt from vehicle excise duty under—

(i)paragraph 4 (fire engines),

(ii)paragraph 6 (ambulances),

(iii)paragraph 18 (invalid carriages),

(iv)paragraph 19 (vehicles for use by or for purposes of certain disabled people), or

(v)paragraph 20 (vehicles used for carriage of disabled people by recognised bodies),

of Schedule 2 to the Vehicle Excise and Registration Act 1994.

The Road Traffic Act 1991 (c. 40)

29In sections 79(2)(a) and 82(3) of the Road Traffic Act 1991, for the words “the Vehicles (Excise) Act 1971” substitute “the Vehicle Excise and Registration Act 1994”.

The Criminal Justice Act 1991 (c. 53)

30In section 24(4) of the Criminal Justice Act 1991, in the definition of“fine”—

(a)in paragraph (a), for the words “section 8(1) or 18(4) of the Vehicles (Excise) Act 1971” substitute “section 29 or 37 of the Vehicle Excise and Registration Act 1994”, and

(b)in paragraph (b), for the words “section 9, 18A or 26A of the said Act of 1971” substitute “section 30, 36 or 38 of the Vehicle Excise and Registration Act 1994”.

The Severn Bridges Act 1992 (c. 3)

31In section 8(5) of the Severn Bridges Act 1992, for paragraphs (c) and (d) substitute—

(c)a vehicle which is exempt from vehicle excise duty under—

(i)paragraph 6 (ambulances),

(ii)paragraph 19 (vehicles for use by or for purposes of certain disabled people), or

(iii)paragraph 20 (vehicles used for carriage of disabled people by recognised bodies),

of Schedule 2 to the Vehicle Excise and Registration Act 1994,.

The Finance Act 1994 (c. 9)

32In section 17(4) of the Finance Act 1994, for the word “vehicles” substitute “vehicle”.

Section 64.

SCHEDULE 4Transitionals etc

General transitionals and savings

1The substitution of this Act for the provisions repealed or revoked by this Act does not affect the continuity of the law.

2(1)Anything done, or having effect as done, (including the making of subordinate legislation and the issuing of licences) under or for the purposes of any provision repealed or revoked by this Act has effect as if done under or for the purposes of any corresponding provision of this Act.

(2)Sub-paragraph (1) does not apply to the [S.I. 1980/1183.] Vehicle Licences (Duration and Rate of Duty) Order 1980.

3Any reference (express or implied) in this Act or any other enactment, or in any instrument or document, to a provision of this Act is (so far as the context permits) to be read as (according to the context) being or including in relation to times, circumstances and purposes before the commencement of this Act a reference to the corresponding provision repealed or revoked by this Act.

4Any reference (express or implied) in any enactment, or in any instrument or document, to a provision repealed or revoked by this Act is (so far as the context permits) to be read as (according to the context) being or including in relation to times, circumstances and purposes after the commencement of this Act a reference to the corresponding provision of this Act.

5Paragraphs 1 to 4 have effect in place of section 17(2) of the [1978 c. 30.] Interpretation Act 1978 (but are without prejudice to any other provision of that Act).

Preservation of old transitionals and savings

6(1)The repeal by this Act of an enactment previously repealed subject to savings (whether or not in the repealing enactment) does not affect the continued operation of those savings.

(2)The repeal by this Act of a saving made on the previous repeal of an enactment does not affect the operation of the saving in so far as it remains capable of having effect.

(3)Where the purpose of an enactment repealed by this Act was to secure that the substitution of the provisions of the Act containing that enactment for provisions repealed by that Act did not affect the continuity of the law, the enactment repealed by this Act continues to have effect in so far as it is capable of doing so.

Exemption for disabled passengers

7(1)Where—

(a)a vehicle is suitable for use by persons having a particular disability that so incapacitates them in the use of their limbs that they have to be driven and cared for by a full-time constant attendant,

(b)the vehicle is registered under this Act in the name of a person who has such a disability and is a person to whom this paragraph applies,

(c)that person is sufficiently disabled to be eligible for an invalid tricycle under the [1977 c. 49.] National Health Service Act 1977, the [1978 c. 29.] National Health Service (Scotland) Act 1978 or the [S.I. 1972/1265 (N.I.14).] Health and Personal Social Services (Northern Ireland) Order 1972 but too disabled to drive it, and

(d)no other vehicle registered in that person’s name under this Act, or deemed to be so registered under sub-paragraph (3) of paragraph 19 of Schedule 2, is an exempt vehicle under that paragraph,

the vehicle is an exempt vehicle if used or kept for use by or for the purposes of that person.

(2)This paragraph applies to a person if—

(a)there remains valid a relevant certificate issued in respect of him before 13th October 1993 (the day on which the repeal of the provisions specified in section 12(1) of the [1992 c. 48.] Finance (No.2) Act 1992 came into force), or

(b)an application for a relevant certificate in respect of him had been received by the Secretary of State or the Department of Health and Social Services for Northern Ireland before that date and a relevant certificate issued pursuant to that application remains valid.

(3)In this paragraph a“relevant certificate” means—

(a)a certificate issued by the Secretary of State (or the Minister of Transport) containing a statement as described in Regulation 26(2)(b)(i) and (ii) of the [S.I. 1971/450.] Road Vehicles (Registration and Licensing) Regulations 1971 (as in force on 29th December 1972) or a statement to similar effect, or

(b)a certificate issued by the Department of Health and Social Services for Northern Ireland (or the Ministry of Health and Social Services for Northern Ireland) containing a statement as described in Regulation 27(2)(b)(i) and (ii) of the [S.R. and O. (N.I.) 1973 No. 490.] Road Vehicles (Registration and Licensing) Regulations (Northern Ireland) 1973 (as originally in force) or a statement to similar effect,

including (in either case) any renewal or continuation of such a certificate.

(4)For the purposes of sub-paragraph (2) a relevant certificate issued in respect of a person remains valid for as long as the matters stated in the certificate in relation to the person’s disability remain unaltered.

(5)Where immediately before 13th October 1993 a person to whom this paragraph applies was under the age of five, the person ceases to be a person to whom this paragraph applies—

(a)if a relevant licence document is in force on the day on which he attains the age of five in respect of a vehicle used or kept for use for his purposes, when that licence document expires, and

(b)otherwise, on attaining the age of five.

(6)In sub-paragraph (5)“relevant licence document” means a document in the form of a licence issued under—

(a)Regulation 26(3A)(b) of the Road Vehicles (Registration and Licensing) Regulations 1971,

(b)Regulation 27(4)(b) of the Road Vehicles (Registration and Licensing) Regulations (Northern Ireland) 1973, or

(c)paragraph 4 or 6 of the Schedule to the [S.I. 1993/2272.] Finance (No.2) Act 1992 (Commencement No.6 and Transitional Provisions and Savings) Order 1993,

or any re-enactment (with or without modifications) of any of those provisions.

(7)Regulations under section 22(2) of this Act which require a person to furnish information relating to a vehicle which is an exempt vehicle under this paragraph may require him to furnish (in addition) such evidence of the facts giving rise to the exemption as is prescribed by the regulations.

(8)In spite of the repeal by this Act of section 12(2) of the [1992 c. 48.] Finance (No.2) Act 1992, paragraphs 4 to 8 of the Schedule to the [S.I. 1993/2272.] Finance (No.2) Act 1992 (Commencement No.6 and Transitional Provisions and Savings) Order 1993 shall, until the coming into force of the first regulations made by virtue of sub-paragraph (7) (unless revoked and subject to any amendments), continue to have effect but subject to the modifications specified in sub-paragraph (9).

(9)The modifications referred to in sub-paragraph (8) are—

(a)the substitution of a reference to this paragraph for any reference to paragraph 2 of that Schedule,

(b)the addition of a reference to this Act after the first reference to the [1971 c. 10.] Vehicles (Excise) Act 1971 in paragraphs 4(4)(a) and 6(4)(a),

(c)the substitution of a reference to this Act for each other reference to the Vehicles (Excise) Act 1971, and

(d)the substitution of a reference to section 23 of this Act for any reference to section 19 of that Act and of a reference to subsection (3) of section 23 of this Act for any reference to subsection (2) of section 19 of that Act.

(10)Sections 44 and 45 of this Act have effect in relation to a vehicle which is an exempt vehicle under this paragraph as they have effect in relation to a vehicle which is an exempt vehicle under paragraph 19 of Schedule 2 to this Act.

(11)If and to the extent that, immediately before the coming into force of this Act, the Secretary of State had power to amend or revoke by order any provision of the Finance (No.2) Act 1992 (Commencement No.6 and Transitional Provisions and Savings) Order 1993, he has the same power in relation to so much of this paragraph as reproduces that provision.

Trade licences

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.

Combined road-rail transport of goods

9Section 20 (and the references to it in sections 45(1)(b) and 57(5)) shall not come into force until such day as the Secretary of State may by order appoint.

Regulations about registration and licensing

10Regulation 12(1) of the [S.I. 1971/450.] Road Vehicles (Registration and Licensing) Regulations 1971 continues to have effect (until revoked) as if the amendments of section 23 of the [1971 c. 10.] Vehicles (Excise) Act 1971, as set out in paragraph 20 of Schedule 7 to that Act, which were made by paragraph 16(3) of Part III of Schedule 1 to the [1987 c. 16.] Finance Act 1987 had been in force when those Regulations were made.

Assignment of registration marks

11The inclusion in this Act of subsection (2), and the words“for the time being” in subsection (3), of section 23 (which reproduce the amendments of the Vehicles (Excise) Act 1971 made by section 10(2) and (3) of the [1989 c. 26.] Finance Act 1989) shall not be construed as affecting the operation of—

(a)the Vehicles (Excise) Act 1971 or the [1972 c. 10 (N.I.).] Vehicles (Excise) Act (Northern Ireland) 1972, or

(b)any regulations made under either of those Acts,

in relation to any time before 27th July 1989 (the day on which the Finance Act 1989 was passed).

Section 65.

SCHEDULE 5Repeals and revocations

Part IRepeals

ChapterShort titleExtent of repeal
1966 c. 18.The Finance Act 1966.In section 2(1), the words “(including such duty chargeable in Northern Ireland)”.
1967 c. 54.The Finance Act 1967.Section 45(3)(c).
1967 c. 72.The Wireless Telegraphy Act 1967.

Section 8(4).

Section 14(2).

1968 c. 48.The International Organisations Act 1968.In section 2(2)(b), the words “(that is to say,” onwards.
1971 c. 10.The Vehicles (Excise) Act 1971.The whole Act.
1972 c. 41.The Finance Act 1972.

Section 55(6).

Section 128(3).

1974 c. 39.The Consumer Credit Act 1974.In Schedule 4, in Part I, paragraph 32.
1975 c. 45.The Finance (No.2) Act 1975.Section 5(1), (5) and (6).
1976 c. 40.The Finance Act 1976.

Section 11(1) to (4).

Section 12.

1977 c. 36.The Finance Act 1977.Section 5(1) and (5).
1978 c. 42.The Finance Act 1978.Section 8(1), (4) and (5).
1979 c. 2.The Customs and Excise Management Act 1979.In Schedule 4, in the Table in paragraph 12, the entries relating to the Vehicles (Excise) Act 1971.
1980 c. 43.The Magistrates' Courts Act 1980.In Schedule 7, paragraph 93.
1980 c. 48.The Finance Act 1980.Section 4(1) and (4) to (7).
1981 c. 35.The Finance Act 1981.Section 7(1) and (5).
1982 c. 39.The Finance Act 1982.

Section 3(2).

Section 5(1) to (4) and (7).

Section 7(1) and (3).

Schedule 3.

In Schedule 5, Part A.

1983 c. 28.The Finance Act 1983.

Section 4(1) to (3), (5) and (8).

In Schedule 3, in Part I, paragraphs 1 to 6 and, in Part II, paragraphs 8, 10 and 11.

1983 c. 55.The Value Added Tax Act 1983.In Schedule 9, paragraph 2.
1984 c. 43.The Finance Act 1984.

Section 4(1) and (3) to (6).

Section 5(1) to (3) and (5).

In Schedule 2, in Part II, paragraph 6(1) and (2).

1984 c. 54.The Roads (Scotland) Act 1984.In Schedule 9, paragraph 67.
1985 c. 54.The Finance Act 1985.

Section 4(1) to (3) and (5) to (8).

Section 9.

In Schedule 2, in Part I, paragraphs 2 and 5 and, in Part II, paragraph 8.

1986 c. 41.The Finance Act 1986.

Section 3(1) to (4) and (6) to (8).

Schedule 1.

In Schedule 2, Part I.

1987 c. 16.The Finance Act 1987.

In section 2, subsections (1), (3) and (5), in subsection (6) the words “The Acts of 1971 and 1972 and” and subsections (7) and (8).

In Schedule 1, in Part II, paragraphs 1, 2 and 5 and, in Part III, paragraphs 7, 8, 10, 12, 14, 16 and 18.

1988 c. 39.The Finance Act 1988.

Section 4(1), (3)(b) to (d), (4) and (6) to (9).

In Schedule 2, Part I and, in Part II, paragraphs 1, 2, 4 and 5.

1988 c. 53.The Road Traffic Offenders Act 1988.

Section 21(2)(e) and (f).

In Schedule 3, the entries relating to the Vehicles (Excise) Act 1971.

1988 c. 54.The Road Traffic (Consequential Provisions) Act 1988.In Schedule 3, paragraph 8(2)(a) to (c), (3) and (4).
1989 c. 26.The Finance Act 1989.

Section 6(1), (2), (5) and (7).

Sections 7 to 13.

Section 14(1), (3), (5) and (7).

Section 16(3).

In Schedule 1, Part I.

In Schedule 2, paragraphs 1, 2 and 4.

1990 c. 19.The National Health Service and Community Care Act 1990.In Schedule 8, paragraph 2.
1990 c. 29.The Finance Act 1990.

Section 5(1) to (3), (8) and (9).

Section 6.

In Schedule 2, Part I and, in Part II, paragraphs 1, 2, 8 and 9.

1991 c. 21.The Disability Living Allowance and Disability Working Allowance Act 1991.In Schedule 2, paragraph 1.
1991 c. 31.The Finance Act 1991.

Section 4(1) to (3), (5) and (6).

Sections 8 to 10.

In Schedule 3, in Part I, paragraphs 1 to 4, 5(1)(a), (2), (4) and (5), 6 to 20, 22 and 23.

1991 c. 40.The Road Traffic Act 1991.In Schedule 4, paragraphs 4 and 5.
1991 c. 53.The Criminal Justice Act 1991.In Schedule 11, paragraph 9.
1992 c. 20.The Finance Act 1992.Section 4(1), (2) and (5).
1992 c. 48.The Finance (No.2) Act 1992.

Section 11(1), (3), (10) and (11).

Sections 12 and 13.

In Schedule 3, paragraph 91.

1993 c. 34.The Finance Act 1993.

Section 17(1), (2), (3)(b), (4), (5), (7)(a) and (8).

Sections 18 and 19.

Section 20(1), (2) and (4).

Section 21.

Section 23.

1994 c. 9.The Finance Act 1994.

Section 4.

In Schedule 2, paragraphs 1 to 23 and 26 to 28 and, in paragraph 29, “20(2)”.

Part IIRevocations

NumberTitleExtent of revocation
S.I. 1974/168.The National Health Service (Vehicles) Order 1974.The whole Order.
S.I. 1974/1491.The National Health Service (Vehicles) (Scotland) Order 1974.The whole Order.
S.I. 1981/154 (N.I.1).The Road Traffic (Northern Ireland) Order 1981.In Article 118(2), the words from “and the reference” to “1972”.
S.I. 1991/1712 (N.I.17).The Disability Living Allowance and Disability Working Allowance (Northern Ireland) Order 1991.In Schedule 2, paragraph 1.

TABLE OF DERIVATIONS

Notes:

This Table shows the derivation of the provisions of the consolidation.

2The following abbreviations are used in the Table—

V(E)A

=

Vehicles (Excise) Act 1971 (c. 10)

1976 FA

=

Finance Act 1976 (c. 40)

1982 FA

=

Finance Act 1982 (c. 39)

1986 FA

=

Finance Act 1986 (c. 41)

1987 FA

=

Finance Act 1987 (c. 16)

1988 FA

=

Finance Act 1988 (c. 39)

1989 FA

=

Finance Act 1989 (c. 26)

1990 FA

=

Finance Act 1990 (c. 29)

1991 FA

=

Finance Act 1991 (c. 31)

1992 (No.2) FA

=

Finance (No.2) Act 1992 (c. 48)

1993 FA

=

Finance Act 1993 (c. 34)

1994 FA

=

Finance Act 1994 (c. 9)

3Part I of Schedule 7 to the Vehicles (Excise) Act 1971 makes modifications of other provisions of that Act which continue to have effect until an order under section 39(2) of that Act provides that the modifications are to cease to operate. Paragraph 18 of Schedule 2 to the Finance Act 1994 prevents the making of such an order in relation to certain of the modifications, thereby causing the modified provisions permanently to have effect subject to the modifications. This Table does not separately acknowledge paragraph 18 when showing the derivation of such a modified provision.

4The Table does not separately acknowledge the provisions (in particular the Criminal Law Act 1977, the Criminal Justice Act 1982 and the Fines and Penalties (Northern Ireland) Order 1984) which secure that, where the maximum fine or penalty that may be imposed on the commission of an offence was originally expressed as a particular amount (or one particular amount on a person’s first conviction and another on subsequent convictions), the amount of the maximum fine or penalty is now the statutory maximum (in the case of an either way offence tried summarily) or a particular level on the standard scale (in the case of a summary offence).

ProvisionDerivation
1(1)V(E)A s.1(1); 1991 FA Sch.3 Pt.I para.2.
(2)V(E)A s.38(1).
2(1)V(E)A s.1(2); 1988 FA Sch.2 Pt.II para.2.
(2) to (4)V(E)A s.1(3); 1994 FA Sch.2 para.1(2).
3(1)V(E)A s.2(1), Sch.7 Pt.I para.1.
(2)V(E)A s.2(1), Sch.7 Pt.I para.1; Vehicle Licences (Duration and Rate of Duty) Order 1980 (S.I.1980/1183) Art.5(a); 1994 FA s.4(2).
(3)V(E)A s.2A(1), Sch.7 Pt.I para.5.
(4)V(E)A s.2A(1), Sch.7 Pt.I para.5; 1986 FA Sch.2 Pt.I para.1(2).
(5)V(E)A s.2A(3), Sch.7 Pt.I para.5.
(6)V(E)A s.2A(4), Sch.7 Pt.I para.5; Finance Act 1980 (c. 48) s.4(5).
4(1)V(E)A s.2(4).
(2)V(E)A s.2(4); Vehicle Licences (Duration and Rate of Duty) Order 1980 (S.I.1980/1183) Art.5(b).
(3)V(E)A s.2(4).
(4)V(E)A s.2A(2), Sch.7 Pt.I para.5.
(5)V(E)A s.2A(2), paragraph (a) of proviso, Sch.7 Pt.I para.5; 1986 FA Sch.2 Pt.I para.1(3).
(6)V(E)A s.2A(2), paragraph (b) of proviso, Sch.7 Pt.I para.5.
(7)V(E)A s.2A(4), Sch.7 Pt.I para.5.
5Drafting.
6(1)V(E)A s.3(1).
(2) to (4)V(E)A s.3(2); 1979 CEMA Sch.4 para.12.
(5)V(E)A s.3(3).
(6)V(E)A s.3(4), (5).
7(1)V(E)A ss.12(1), 38(1).
(2)1976 FA s.11(1).
(3)1976 FA s.11(2); 1994 FA Sch.2 para.21(2), (3).
(4), (5)V(E)A s.12(2), (3).
(6)V(E)A s.12(6); 1994 FA Sch.2 para.6.
(7)V(E)A Sch.4 Pt.I para.8(2); 1982 FA Sch.5 Pt.A.
81993 FA s.23.
9(1)V(E)A ss.13(1), 38(1).
(2)V(E)A s.13(2).
(3)V(E)A ss.13(2A), 38(1); Finance Act 1985 (c. 54) s.9(1); 1991 FA Sch.3 Pt.I para.7.
(4)V(E)A ss.13(2A), 38(1); Finance Act 1985 (c. 54) s.9(1).
10(1)V(E)A ss.12(7), 38(1).
(2)V(E)A s.17(1), Sch.7 Pt.I para.13.
(3)V(E)A s.17(3).
11(1)V(E)A ss.16(1), (1A), 38(1); 1986 FA Sch.2 Pt.I para.4(3).
(2)V(E)A s.16(1); 1986 FA Sch.2 Pt.I para.4(2)(a).
(3), (4)V(E)A s.16(1).
12(1)V(E)A ss.16(1), proviso, 38(1); 1986 FA Sch.2 Pt.I para.4(2)(b).
(2)V(E)A s.16(2).
(3)V(E)A s.16(3); 1986 FA Sch.2 Pt.I para.4(4); 1987 FA Sch.1 Pt.II para.5(c).
(4)V(E)A s.16(3).
(5)V(E)A s.16(8); Finance Act 1984 (c. 43) s.4(4)(b).
13(1)V(E)A ss.16(4), 39(1), Sch.7 Pt.I para.12; 1994 FA Sch.2 para.20(3).
(2)V(E)A ss.16(4A), 39(1), Sch.7 Pt.I para.12; 1994 FA Sch.2 para.20(3).
(3) to (5)V(E)A ss.16(5), 39(1), Sch.7 Pt.I para.12; 1994 FA Sch.2 para.20(3).
(6)V(E)A ss.16(5A), 39(1), Sch.7 Pt.I para.12; 1994 FA Sch.2 para.20(3).
14(1)V(E)A s.16(6).
(2)V(E)A s.17(1), Sch.7 Pt.I para.13.
(3)V(E)A ss.25(1), 38(1); 1994 FA Sch.2 para.12.
(4)V(E)A s.12(6); 1994 FA Sch.2 para.6.
15(1), (2)V(E)A s.18(1).
(3)V(E)A Sch.4 Pt.I para.8(4)(a), (b)(i); 1982 FA Sch.5 Pt.A.
(4), (5)V(E)A s.18(2).
(6)V(E)A s.18(3), Sch.7 Pt.I para.17.
(7)V(E)A s.18(2).
16(1)V(E)A Sch.4 Pt.I paras.14, 14A, 14B; 1982 FA Sch.5 Pt.A; Finance Act 1983 (c. 28) Sch.3 Pt.II para.8(7); 1992 (No.2) FA s.11(3); 1994 FA Sch.2 para.19(5).
(2), (3)V(E)A Sch.4 Pt.I paras.14, 16(2); 1982 FA Sch.5 Pt.A; 1991 FA Sch.3 Pt.I para.22.
(4), (5)V(E)A Sch.4 Pt.I paras.14A, 16(2); 1982 FA Sch.5 Pt.A; 1991 FA Sch.3 Pt.I para.22; 1992 (No.2) FA s.11(3).
(6), (7)V(E)A Sch.4 Pt.I paras.14B, 16(2); 1982 FA Sch.5 Pt.A; Finance Act 1983 (c. 28) Sch.3 Pt.II para.8(7); 1991 FA Sch.3 Pt.I para.22.
17(1), (2)V(E)A s.18(5), (6).
(3) to (5)V(E)A s.18(7).
(6), (7)V(E)A s.18(10); 1991 FA Sch.3 Pt.I para.8; 1994 FA Sch.2 para.8(3).
(8)V(E)A Sch.4 Pt.I para.8(4)(b)(ii); 1982 FA Sch.5 Pt.A.
18(1)V(E)A s.6(1), (3); 1994 FA Sch.2 para.4.
(2)V(E)A s.6(3).
19(1)V(E)A s.17(2), Sch.7 Pt.I para.13.
(2)V(E)A s.17(3).
20(1)V(E)A s.18B(2), (4); 1991 FA s.9(2), Sch.3 Pt.I para.10(2).
(2)V(E)A ss.18B(2), 38(1); 1991 FA s.9(2).
(3)V(E)A s.18B(1), (5); 1991 FA s.9(2), Sch.3 Pt.I para.10(3).
(4)V(E)A s.18B(3); 1991 FA s.9(2).
21V(E)A s.19(1).
22(1)V(E)A ss.23(1)(a) to (e), (2)(a), 38(1), Sch.7 Pt.I para.20; 1987 FA Sch.1 Pt.III para.16(3); 1989 FA s.13; 1994 FA Sch.2 para.11(2).
(2)V(E)A s.23(3), (4), Sch.7 Pt.I para.20; 1976 FA s.11(3), (4); 194 FA Sch.2 para.21(4).
(3)V(E)A s.23(4), Sch.7 Pt.I para.20.
23(1)V(E)A s.19(1).
(2)V(E)A s.19(1A); 1989 FA s.10(2).
(3)V(E)A s.19(2); 1989 FA s.10(3).
(4)V(E)A s.23(1)(f), Sch.7 Pt.I para.20.
(5)V(E)A s.23(2)(b), (c), Sch.7 Pt.I para.20; 1994 FA Sch.2 para.11(3).
24(1)V(E)A s.20(1).
(2)V(E)A ss.20(2), 38(1).
(3)V(E)A ss.20(3), 38(1).
(4)V(E)A ss.25(1), 38(1).
(5)V(E)A ss.25(2), 38(1).
(6)V(E)A s.25(2); Interpretation Act 1978 (c. 30) s.17(2)(a).
25(1)V(E)A s.38(1); 1976 FA s.12(1), (5).
(2)V(E)A s.38(1); 1976 FA s.12(2), (5).
(3)1976 FA s.12(3).
26(1)1989 FA s.11(1), (6).
(2)1989 FA s.11(2)(a) to (j), (6); 1992 (No.2) FA s.13(1)(a); 1994 FA Sch.2 para.26(2).
(3)1989 FA s.11(3), (6); 1992 (No.2) FA s.13(1)(b).
(4)1989 FA s.11(3ZA); 1994 FA Sch.2 para.26(3).
(5)1989 FA s.11(3A), (6); 1992 (No.2) FA s.13(1)(c).
(6)1989 FA s.11(5), (6).
27(1), (2)1989 FA s.12(1), (2).
(3)1989 FA s.12(3)(a) to (ja), (9); 1992 (No.2) FA s.13(2)(a) to (c); 1994 FA Sch.2 para.27(2).
(4)1989 FA s.12(4), (9).
(5)1989 FA s.12(5), (9); 1992 (No.2) FA s.13(2)(d).
(6)1989 FA s.12(5A); 1994 FA Sch.2 para.27(3).
(7)1989 FA s.12(8).
28V(E)A s.24.
29(1)V(E)A s.8(1); 1979 CEMA s.156.
(2)V(E)A s.8(1).
(3)V(E)A s.8(1); 1979 CEMA s.156.
(4)V(E)A s.8(3)(a).
(5)V(E)A s.13(3).
(6), (7)V(E)A s.8(3)(b).
(8)V(E)A s.8(3), final sentence.
30(1)V(E)A s.9(1).
(2)V(E)A s.9(2), Sch.7 Pt.I para.7(a).
(3), (4)V(E)A s.9(4), Sch.7 Pt.I para.7(c).
(5)V(E)A s.9(6).
31(1) to (3)V(E)A s.9(2).
(4)V(E)A s.9(2), proviso, Sch.7 Pt.I para.7(a).
(5)V(E)A s.9(3), Sch.7 Pt.I para.7(b).
(6)V(E)A s.9(3A); 1989 FA s.14(3).
(7), (8)V(E)A s.9(6).
32(1)V(E)A s.9(5), (8); Criminal Procedure (Scotland) Act 1975 (c. 21) s.460(1)(b); 1991 FA Sch.3 Pt.I para.6(1); Criminal Justice Act 1991 (c. 53) Sch.11 para.9.
(2)V(E)A s.9(7), (8).
(3)V(E)A s.9(7) to (9); Magistrates' Courts Act 1980 (c. 43) Sch.8 para.5; 1991 FA Sch.3 Pt.I para.6(2).
33(1)V(E)A ss.12(4), 38(1); 1979 CEMA s.156.
(2), (3)V(E)A ss.12(4).
34(1)V(E)A s.16(7); 1979 CEMA s.156; 1987 FA Sch.1 Pt.III para.14.
(2)V(E)A s.16(7); 1979 CEMA s.156.
(3) to (5)V(E)A s.16(7).
35(1)V(E)A s.17(3)(a); 1979 CEMA s.156.
(2)V(E)A s.17(3)(a).
36(1), (2)V(E)A s.26A(1); 1989 FA s.14(1).
(3)V(E)A s.26A(3); 1989 FA s.14(1); 1994 FA Sch.2 para.13(3).
(4)V(E)A s.26A(2); 1989 FA s.14(1); 1994 FA Sch.2 para.13(2).
(5)V(E)A s.26A(4); 1989 FA s.14(1); 1994 FA Sch.2 para.13(4).
37V(E)A s.18(4); 1979 CEMA s.156.
38(1)V(E)A s.18A(1); 1982 FA s.7(1).
(2)V(E)A s.18A(2), (4), (5), Sch.7 Pt.I para.17A(a); 1982 FA s.7(1), (3).
(3)V(E)A s.18A(9), Sch.7 Pt.I para.17A(c); 1982 FA s.7(1), (3).
(4)V(E)A s.18A(8); 1982 FA s.7(1).
39V(E)A s.18A(3) to (5), (12A)(a); 1982 FA s.7(1); 1991 FA Sch.3 Pt.I para.9(2).
40(1)V(E)A s.18A(6); 1982 FA s.7(1).
(2)V(E)A s.18A(6)(a), (12A)(b); 1982 FA s.7(1); 1991 FA Sch.3 Pt.I para.9(2).
(3)V(E)A s.18A(6)(b); 1982 FA s.7(1).
(4)V(E)A s.18A(7), Sch.7 Pt.I para.17A(b); 1982 FA s.7(1), (3); 1987 FA Sch.1 Pt.III para.10(a).
41(1)V(E)A s.18A(10), (12); 1982 FA s.7(1); 1991 FA Sch.3 Pt.I para.9(1).
(2), (3)V(E)A s.18A(11), (12), (12A)(c); 1982 FA s.7(1); 1991 FA Sch.3 Pt.I para.9(2).
42(1)V(E)A s.22(1).
(2)V(E)A s.22(3).
(3)V(E)A s.22(1).
(4)V(E)A s.22(1), paragraph (a) of proviso.
(5)V(E)A s.22(1), paragraph (b) of proviso, (4); Road Traffic (Consequential Provisions) Act 1988 (c. 54) Sch.3 para.8(3); 1991 FA Sch.3 Pt.I para.11; 1994 FA Sch.2 para.10.
(6)V(E)A s.22(1), paragraph (b) of proviso, (4); Road Traffic (Consequential Provisions) Act 1988 (c. 54) Sch.3 para.8(3); 1991 FA Sch.3 Pt.I para.11.
43(1)V(E)A s.22(2).
(2)V(E)A s.22(3).
(3)V(E)A s.22(2).
(4)V(E)A s.22(2), proviso.
44(1)V(E)A s.26(1); 1979 CEMA s.156.
(2)V(E)A s.26(1), Sch.7 Pt.I para.23; Finance Act 1978 (c. 42) s.8(4).
(3)V(E)A s.26(1); Criminal Law Act (Northern Ireland) 1967 (c. 18 (N.I.)) s.7(3); Powers of Criminal Courts Act 1973 (c. 62) s.30(1).
45(1)V(E)A s.26(2)(a); 1979 CEMA s.156; 1991 FA s.9(4).
(2)V(E)A s.26(2)(a); Finance Act 1978 (c. 42) s.8(4); 1979 CEMA s.156.
(3)V(E)A s.26(2)(b); 1979 CEMA s.156.
(4)V(E)A s.26(2); Criminal Law Act (Northern Ireland) 1967 (c. 18 (N.I.)) s.7(3); Powers of Criminal Courts Act 1973 (c. 62) s.30(1).
46(1) to (4)V(E)A s.27(1), (2).
(5)V(E)A s.27(3).
(6)V(E)A s.27(1).
(7)V(E)A s.27(1), (4); 1991 FA Sch.3 Pt.I para.12.
47(1)V(E)A ss.28(2), 28A(a); 1991 FA Sch.3 Pt.I para.13.
(2)V(E)A ss.28(1), 28A(a); 1991 FA Sch.3 Pt.I para.13; 1994 FA Sch.2 para.14.
(3)V(E)A s.28(1).
(4) to (6)V(E)A s.28(3).
(7)V(E)A ss.28(5), 28A(a); 1979 CEMA Sch.4 para.12; 1989 FA s.16(3); 1991 FA Sch.3 Pt.I para.13.
48(1), (2)V(E)A s.29(1), (2).
(3)V(E)A s.29(4).
(4)V(E)A s.29(4); Criminal Procedure (Scotland) Act 1975 (c. 21) s.460(1)(b).
(5) to (7)V(E)A s.29(5).
49V(E)A ss.28(4), 28A(b), 29(3); Courts and Legal Services Act 1990 (c. 41) s.74(3); 1991 FA Sch.3 Pt.I para.13.
50V(E)A s.30.
51(1)V(E)A s.32(1), (2)(a); 1991 FA Sch.3 Pt.I para.15.
(2)V(E)A s.32(1).
(3)V(E)A s.32(1), (2)(b); Magistrates' Courts Act 1980 (c. 43) Sch.8 para.5; 1991 FA Sch.3 Pt.I para.15.
52(1)V(E)A ss.31(1), (3), (4)(a), 38(1).
(2)V(E)A s.31(1).
(3), (4)V(E)A s.31(2), (4)(b), (5); 1991 FA Sch.3 Pt.I para.14.
(5)V(E)A s.31(2).
53V(E)A s.33; 1994 FA Sch.2 para.15.
54Road Traffic Offenders Act 1988 (c. 53) s.21(1), (2)(e), (f).
55(1)V(E)A s.34(1), (2)(a); Magistrates' Courts Act 1980 (c. 43) Sch.7 para.93(a); 1989 FA s.14(5)(a); 1991 FA Sch.3 Pt.I para.16.
(2)V(E)A s.34(1), (2)(b); Magistrates' Courts Act 1980 (c. 43) Sch.7 para.93(b); 1991 FA Sch.3 Pt.I para.16.
(3), (4)V(E)A s.34(1); 1989 FA s.14(5)(b).
(5)V(E)A s.34(1), (2)(a); Magistrates' Courts Act 1980 (c. 43) Sch.7 para.93(c); 1991 FA Sch.3 Pt.I para.16.
56(1)V(E)A s.35(2); 1991 FA Sch.3 Pt.I para.17.
(2)V(E)A s.35(3); 1979 CEMA Sch.4 para.12.
(3)V(E)A s.35(2); 1991 FA Sch.3 Pt.I para.17.
57(1)V(E)A s.37(1).
(2)V(E)A s.37(1)(a), (c); 1989 FA ss.11(2)(k), (3), 12(3)(k), (5); 1994 FA Sch.2 para.17(2).
(3)V(E)A s.37(1)(a), (b); 1991 FA Sch.3 Pt.I para.18.
(4)V(E)A s.37(1).
(5)V(E)A s.37(4); 1991 FA s.9(5).
(6), (7)V(E)A s.37(5); 1976 FA s12(5); 1989 FA ss.11(4), 12(6).
(8)V(E)A s.37(5).
58(1)V(E)A s.37(2); 1976 FA s.12(3); Finance Act 1985 (c. 54) s.9(2); 1994 FA Sch.2 para.17(3).
(2)1990 FA s.128; 1992 (No.2) FA s.13(3); 1994 FA Sch.2 para.28.
59(1), (2)V(E)A s.37(3), Sch.7 Pt.I para.24; 1987 FA Sch.1 Pt.III para.18(4).
(3)V(E)A s.37(3B), Sch.7 Pt.I para.24; 1987 FA Sch.1 Pt.III para.18(4).
(4), (5)V(E)A s.37(3A), Sch.7 Pt.I para.24; 1987 FA Sch.1 Pt.III para.18(4).
60(1)V(E)A ss.2A(4), 7(2A), 39(2), Sch.3 para.8(5), Sch.7 Pt.I para.5; Finance Act 1984 (c. 43) s.5(3); 1988 FA s.4(3)(d); 1991 FA s.9(6).
(2)V(E)A ss.2A(4), 39(2), Sch.7 Pt.I para.5; Finance Act 1980 (c. 48) s.4(5).
(3)V(E)A Sch.3 para.8(5); 1988 FA s.4(3)(d).
61(1)V(E)A s.18B(4)(c), Sch.4 Pt.I para.9(1), (2A); 1976 FA s.11(2)(b); 1982 FA Sch.5 Pt.A; Finance Act 1983 (c. 28) Sch.3 Pt.II paras.10(a), (b), 11; Road Traffic (Consequential Provisions) Act 1988 (c. 54) Sch.3 para.8(4)(a); 1991 FA s.9(2); 1994 FA Sch.2 para.21(2).
(2)V(E)A s.18B(4)(c), Sch.4 Pt.I para.9(2); 1976 FA s.11(2)(b); 1982 FA Sch.5 Pt.A; Finance Act 1983 (c. 28) Sch.3 Pt.II para.10(c); 1991 FA s.9(2); 1994 FA Sch.2 para.21(2).
(3)V(E)A Sch.4 Pt.I para.9(2A); Finance Act 1983 (c. 28) Sch.3 Pt.II para.11; Road Traffic (Consequential Provisions) Act 1988 (c. 54) Sch.3 para.8(4)(a).
(4)V(E)A ss.18A(11A), (12A)(c), 18B(4)(c), (5)(a), Sch.4 Pt.I paras.9(1), 16(4); 1991 FA s.9(2), Sch.3 Pt.I paras.9(2), 10(3), 22.
(5)V(E)A ss.18A(11A), (12A)(c), 18B(4)(c), (5)(b), Sch.4 Pt.I paras.9(2), 16(4); 1991 FA s.9(2), Sch.3 Pt.I paras.9(2), 10(3), 22.
(6)V(E)A s.4(2), (3)(c)(ii), Sch.1 paras.3, 4(b); 1991 FA ss.4(2), 8(5), Sch.3 Pt.I paras.3, 20.
(7)V(E)A s.18B(4)(b), Sch.4 Pt.I para.15(1); 1990 FA Sch.2 Pt.II para.9; 1991 FA s.9(2).
(8)V(E)A Sch.4 Pt.I para.15(1), (2); 1982 FA Sch.5 Pt.A.
62(1)
“axle”V(E)A Sch.4 Pt.I para.15(1); 1982 FA Sch.5 Pt.A.
“built-in road construction machinery”V(E)A s.4(2).
“business”V(E)A Sch.4 Pt.I para.15(1); 1982 FA Sch.5 Pt.A.
“disabled person”V(E)A ss.4(2), 7(2); 1990 FA s.6(5); Finance Act 1978 (c. 42) s.8(1); 1994 FA Sch.2 para.5.
“exempt vehicle”Drafting.
“farmer’s goods vehicle”V(E)A Sch.4 Pt.I paras.10(2), (3), 15(1); 1982 FA Sch.5 Pt.A.
“goods vehicle”V(E)A s.18B(4)(b), Sch.3 para.5, Sch.4 para.15(1); 1976 FA s.11(4); 1982 FA Sch.5 Pt.A; 1991 FA s.9(2).
“motor dealer”V(E)A s.38(1).
“motor trader”V(E)A s.16(8); 1986 FA Sch.2 Pt.I para.4(8).
“public road”V(E)A s.38(1); Roads (Scotland) Act 1984 (c. 54) Sch.9 para.67.
“registration mark”Drafting.
“relevant right”1989 FA s.12(9).
“right of retention”1989 FA s.11(6).
“rigid goods vehicle”V(E)A Sch.4 Pt.I para.15(1); 1982 FA Sch.5 Pt.A.
“road construction machinery”V(E)A s.4(2).
“road construction vehicle”V(E)A s.4(2), Sch.4 Pt.I para.15(2); 1982 FA Sch.5 Pt.A.
“showman’s goods vehicle”V(E)A Sch.4 Pt.I para.15(1); 1982 FA Sch.5 Pt.A.
“showman’s vehicle”V(E)A Sch.3 para.7; Sch.4 Pt.I para.15(1); 1982 FA Sch.5 Pt.A.
“temporary licence”V(E)A s.38(1).
“tractive unit”V(E)A s.18A(3), Sch.4 Pt.I para.15(1); 1982 FA s.7(1), Sch.5 Pt.A (“tractor unit”).
“trade licence”V(E)A s.38(1).
“vehicle”, “vehicle excise duty”Drafting.
“vehicle licence”V(E)A s.38(1).
“vehicle tester”V(E)A s.16(8).
(2)V(E)A s.38(2).
63
64
65
66
67
68
Sch. 1
para.1V(E)A Sch.5; Finance Act 1985 (c. 54) Sch.2 Pt.I para.5; 1988 FA s.4(6); 1993 FA s.17(7)(a); 1994 FA s.4(7).
2V(E)A s.38(5), Sch.1; Finance Act 1985 (c. 54) s.4(7); 1991 FA s.4(3); Finance Act 1992 (c. 20) s.4(2); 1993 FA ss.17(2), 20(2).
3V(E)A s.38(1), Sch.2; Consumer Credit Act 1974 (c. 39) Sch.4 Pt.I para.32; 1989 FA ss.6(2), 7, Sch.1 Pt.I; 1993 FA s.17(3)(b); 1994 FA s.4(4)(b).
4V(E)A Sch.3 Pt.I paras.1 to 5, Pt.II para.1; 1989 FA Sch.2 para.2(a) to (d); 1990 FA s.5(2), Sch.2 Pt.I; 1993 FA s.17(4)(a).
5V(E)A Sch.3 Pt.I paras.1, 8, Pt.II para.4; 1987 FA Sch.1 Pt.II para.2; 1988 FA s.4(3)(b) to (d); 1990 FA s.5(2), Sch.2 Pt.I; 1993 FA s.17(4)(c).
6V(E)A Sch.4A paras.1, 2, 4, 5; 1988 FA Sch.2 Pt.II para.5; 1991 FA Sch.3 Pt.I para.23; Road Traffic Act 1991 (c. 40) Sch.4 para.5; 1993 FA s.18(2)(b).
7V(E)A Sch.3 Pt.I paras.1, 6, Pt.II paras.2, 3; 1989 FA Sch.2 para.2(f); 1990 FA s.5(2), Sch.2 Pt.I; 1993 FA s.17(4)(b).
8V(E)A Sch.4 Pt.I paras.1, 15(1), 16; 1982 FA Sch.5 Pt.A; 1990 FA Sch.2 Pt.II para.2; 1991 FA Sch.3 Pt.I para.22; 1993 FA s.17(5); 1994 FA Sch.2 para.19(2).
9, 10V(E)A Sch.4 Pt.I paras.2, 3, 16; 1991 FA Sch.3 Pt.I para.22; Vehicles Excise Duty (Simplification of Goods Vehicles Rates) Order 1993 (S.I.1993/2452) Sch.1 para.2.
11V(E)A Sch.4 Pt.I paras.4, 16; 1991 FA Sch.3 Pt.I para.22; Vehicles Excise Duty (Simplification of Goods Vehicles Rates) Order 1993 (S.I.1993/2452) Sch.1 para.2; 1994 FA s.4(5).
12V(E)A Sch.4 Pt.I paras.6, 16; 1991 FA Sch.3 Pt.I para.22; Vehicles Excise Duty (Simplification of Goods Vehicles Rates) Order 1993 (S.I.1993/2452) Sch.1 para.4.
13V(E)A s.38(1), Sch.4 Pt.I paras.8(1), (3), 16; 1982 FA Sch.5 Pt.A; 1991 FA Sch.3 Pt.I para.22.
14V(E)A Sch.4 Pt.I paras.9(3), 16; 1982 FA Sch.5 Pt.A; 1991 FA Sch.3 Pt.I para.22.
15V(E)A Sch.4 Pt.I para.10(1), (3); 1982 FA Sch.5 Pt.A.
16V(E)A Sch.4 Pt.I paras.11, 15(1A), Sch.4A para.3; 1982 FA Sch.5 Pt.A ;1988 FA Sch.2 Pt.II paras.4, 5; 1989 FA Sch.2 para.4(a); 1994 FA Sch.2 para.19(4).
17V(E)A s.38(1), Sch.4 Pt.I para.15(1), (2); 1982 FA Sch.5 Pt.A.
Sch. 2
para.1V(E)A ss.4(1)(aa), 38(3); Finance Act 1980 (c. 48) s.4(4).
2V(E)A s.4(1)(e).
3V(E)A s.4(1)(ka); 1990 FA s.6(3).
4V(E)A s.4(1)(a), (2), (3)(c)(i); 1991 FA s.8(4), Sch.3 Pt.I para.3.
5V(E)A s.4(1)(b); 1994 FA Sch.2 para.3.
6V(E)A s.4(1)(c), (2); 1990 FA s.6(5).
7V(E)A s.7(4A); National Health Service and Community Care Act 1990 (c. 19) Sch.8 para.2; 1991 FA Sch.3 Pt.I para.5(4).
8V(E)A s.4(1)(l); National Health Service (Vehicles) Order 1974 (S.I.1974/168) Art.3; National Health Service (Vehicles) (Scotland) Order 1974 (S.I.1974/1491) Art.3; National Health Service Act 1977 (c. 49) Sch.14 para.1(1)(a); National Health Service (Scotland) Act 1978 (c. 29) Sch.15 paras.1(1)(a), 2; Interpretation Act 1978 (c. 30) s.17(2)(a).
9V(E)A s.4(1)(ca), (2); 1990 FA s.6(2), (5).
10V(E)A s.4(1)(cb); 1991 FA s.8(2).
11V(E)A s.4(1)(f).
12V(E)A s.4(1)(h), (2).
13V(E)A s.4(1)(d).
14V(E)A s.7(3).
15V(E)A s.4(1)(i).
16V(E)A s.4(1)(j), (2), (3)(b), (c)(iii); 1991 FA Sch.3 Pt.I para.3.
17V(E)A s.4(1)(k), (2), (3)(c)(iv); 1986 FA Sch.2 Pt.I para.2; 1991 FA Sch.3 Pt.I para.3.
18V(E)A s.4(1)(g); Finance Act 1972 (c. 41) s.128(3).
19V(E)A s.7(2), (2A); Finance Act 1978 (c. 42) s.8(1); Finance Act 1980 (c. 48) s.4(6); Finance Act 1984 (c. 43) s.5(1) to (3); Disability Living Allowance and Disability Working Allowance Act 1991 (c. 21) Sch.2 para.1; 1991 FA Sch.3 Pt.I para.5(1)(a), (2); Social Security (Consequential Provisions) Act 1992 (c. 6) s.2(2), (4); Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9) s.2(2), (4); 1994 FA Sch.2 para.5(a).
20V(E)A s.4(1)(kb), (1A) to (1D); 1990 FA s.6(3), (4).
21V(E)A s.7(1).
22V(E)A s.5; Road Traffic (Consequential Provisions) Act 1988 (c. 54) Sch.3 para.8(2)(a) to (c); 1991 FA Sch.3 Pt.I para.4; Road Traffic Act 1991 (c. 40) Sch.4 para.4.
23V(E)A s.6(1), (3); Finance Act 1972 (c. 41) s.55(6); Value Added Tax Act 1983 (c. 55) Sch.9 para.2; 1992 (No.2) FA Sch.3 para.91.
24V(E)A ss.7(3A), 38(1); 1986 FA Sch.2 Pt.I para.3.
Sch. 3
Sch. 4
para.1 to 6
7V(E)A s.23(5); Finance Act 1978 (c. 42) s.8(4); 1994 FA Sch.2 paras.11(4), 23; Finance (No.2) Act 1992 (Commencement No.6 and Transitional Provisions and Savings) Order 1993 (S.I.1993/2272) Sch.
8V(E)A ss.16(4) to (5A), 39(2), Sch.7 Pt.II para.4; 1986 FA Sch.2 Pt.I paras.4(5) to (7); 1993 FA s.19.
91991 FA s.9(6).
101987 FA Sch.1 Pt.III para.16(4).
111989 FA s.10(4).
Sch. 5

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