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Version Superseded: 27/07/1999
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(1)A trade licence may be taken out—
(a)for one calendar year,
(b)for a period of six months beginning with the first day of January or of July, or
(c)where subsection (2) applies, for a period of seven, eight, nine, ten or eleven months beginning with the first day of any month other than January or July [F1and ending no later than the relevant date].
[F2(1A)In subsection (1)(c) “the relevant date” means—
(a)in relation to a licence taken out for a period beginning with the first day of any of the months February to June in any year, 31st December of that year;
(b)in relation to a licence taken out for a period beginning with the first day of any of the months August to December in any year, 30th June of the following year.]
(2)This subsection applies where the person taking out the licence—
(a)is not a motor trader or vehicle tester (having satisfied the Secretary of State as mentioned in section 11(1)(b)), or
(b)does not hold any existing trade licence.
(3)The rate of duty applicable to a trade licence taken out for a calendar year 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 [F31] of Schedule 1.
(4)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 calendar year.
(5)The rate of duty applicable to a trade licence taken out for a period of seven, eight, nine, ten or eleven months is the aggregate of—
(a)fifty-five per cent. of the rate applicable to the corresponding trade licence taken out for a calendar year, and
(b)one-sixth of the amount arrived at under paragraph (a) in respect of each month in the period in excess of six.
(6)In determining a rate of duty under subsection (4) or (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.
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