(1)In a case where—
(a)a notice sent as mentioned in section 19A(2)(b) [F3or 19B(2)(c)] or a further notice sent as mentioned in section 19A(3)(d)[F4, 19B(3)(d) or 19B(5)(f)] [F5requires a person to pay the amount specified in subsection (4) within such reasonable period as is specified in the notice], and
(b)the person fails to comply with the requirement [F6within that period],
he shall be liable on summary conviction to a penalty of an amount found under subsection (2).
(2)The amount is whichever is the greater of—
(a)level 3 on the standard scale;
(b)an amount equal to five times the annual rate of duty that was payable on the grant of the licence or would have been so payable if it had been taken out for a period of twelve months.
F7[F8(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)The amount referred to in [F9subsection (1)(a)] is an amount equal to one-twelfth of the appropriate annual rate of vehicle excise duty for each month, or part of a month, in the relevant period.
(5)The reference in subsection (4) to the appropriate annual rate of vehicle excise duty is a reference
[F10(a)in the case of a vehicle licence, to the annual rate which at the beginning of the relevant period was applicable to a vehicle of the description specified in the application, or
(b) in the case of a trade licence, to the basic goods vehicle rate (within the meaning of section 13) which was applicable at that time (or to the annual rate which at that time was applicable] to a vehicle falling within sub-paragraph [F11(1)(d)] of paragraph 2 of that Schedule if the licence was to be used only for vehicles to which that paragraph applies).
(6)For the purposes of subsection (4) the relevant period is the period—
(a)beginning with the first day of the period for which the licence was applied for or, if later, the day on which the licence first was to have effect, and
(b)ending with whichever is the earliest of the times specified in subsection (7).
[F12(7)In the case of a requirement in a notice relating to a vehicle licence, those times are—
(a)the end of the month in which the notice under section 19A(2)(b) or 19B(2)(c) or the further notice under section 19A(3)(d), 19B(3)(d) or 19B(5)(f) was sent,
(b)the date on which the licence was due to expire, and
(c)the end of the month preceding that in which there first had effect a new vehicle licence for the vehicle in question;
and, in a case of a requirement in a notice relating to a trade licence, those times are the times specified in paragraphs (a) and (b).]]
[F13(8)In a case where a notice is sent as mentioned in section 19B(5)(f) the amounts specified in subsections (2)(b) and (4) are to be calculated on the basis of the rate described in section 4(1)(b) or 13(3A) (whichever is relevant).]]
Textual Amendments
F1S. 35A inserted (1.5.1995 with effect as mentioned in Sch. 4 para. 33(4) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. V para. 32(2)(4)
F2Words in s. 35A heading substituted (1.10.2014) by Finance Act 2014 (c. 26), s. 89(7)(c)(10)
F3Words in s. 35A(1)(a) inserted (19.3.1997) by 1997 c. 16, s. 19(2)(a)
F4Words in s. 35A(1)(a) substituted (1.10.2014) by Finance Act 2014 (c. 26), s. 89(7)(a)(10)
F5Words in s. 35A(1)(a) substituted (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 16(2)(a), 22
F6Words in s. 35A(1)(b) substituted (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 16(2)(b), 22
F7S. 35A(3) omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), Sch. 19 paras. 16(3), 22
F8S. 35A(3)-(7) inserted (31.7.1998 with effect as mentioned in s. 19(5) of the amending Act) by 1998 c. 36, s. 19(3)(5)
F9Words in s. 35A(4) substituted (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 16(4), 22
F10S. 35A(5)(a)(b) substituted for words (7.4.2005 with effect as mentioned in s. 7(15) of the amending Act) by Finance Act 2005 (c. 7), s. 7(6)
F11Words in s. 35A(5)(b) substituted (24.7.2002 with application as mentioned in s. 18(4) of the amending Act) by Finance Act 2002 (c. 23), s. 18(2)
F12S. 35A(7) substituted (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 16(5), 22
F13S. 35A(8) inserted (1.10.2014) by Finance Act 2014 (c. 26), s. 89(7)(b)(10)