SCHEDULES
SCHEDULE 5Vehicle excise duty: registered vehicles etc
6
1
In section 22 (registration regulations), in subsection (1D) (power to require details about unlicensed vehicles), after paragraph (a) insert—
aa
who does not renew a vehicle licence for a vehicle registered under this Act in his name,
2
After that subsection insert—
1DA
For the purposes of subsection (1D)(aa) a person shall be regarded as not renewing a vehicle licence for a vehicle registered in his name if—
a
a vehicle for which a vehicle licence is in force is registered in his name, and
b
he does not, at such time as may be prescribed by the regulations or within such period as may be so prescribed, take out a vehicle licence to have effect from the expiry of the vehicle licence mentioned in paragraph (a).