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)..