2For section 1(1) substitute—
“(1)A duty of excise (“vehicle excise duty”) shall be charged in respect of every mechanically propelled vehicle that—
(a)is registered under this Act (see section 21), or
(b)is not so registered but is used, or kept, on a public road in the United Kingdom.
(1A)Vehicle excise duty shall also be charged in respect of every thing (whether or not it is a vehicle) that has been, but has ceased to be, a mechanically propelled vehicle and—
(a)is registered under this Act, or
(b)is not so registered but is used, or kept, on a public road in the United Kingdom.
(1B)In the following provisions of this Act “vehicle” means—
(a)a mechanically propelled vehicle, or
(b)any thing (whether or not it is a vehicle) that has been, but has ceased to be, a mechanically propelled vehicle.
(1C)Vehicle excise duty charged in respect of a vehicle by subsection (1)(a) or (1A)(a) shall be paid on a licence to be taken out—
(a)by the person in whose name the vehicle is registered under this Act, or
(b)if that person is not the person keeping the vehicle, by either of those persons.
(1D)Vehicle excise duty charged in respect of a vehicle by subsection (1)(b) or (1A)(b) shall be paid on a licence to be taken out by the person keeping the vehicle.”.