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- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
(This note is not part of the Regulations)
These Regulations amend the Car Tax Regulations 1985. They introduce a new regulation 23A which provides, subject to conditions, for car tax to be remitted or repaid where a vehicle is to be used only by a person registered for car tax or on his behalf and only for the purpose of industrial or commercial research.
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