Part I Vehicle excise duty and licences

Vehicle licences

7BF4F1Section 7A supplements: further provisions

1

The Secretary of State may by regulations make provision for notifying the person in whose name a vehicle is registered under this Act about—

a

any supplement under section 7A that may or has become payable F2in relation to the vehicle;

b

when F3the vehicle ceasing to be appropriately covered may result in the person being guilty of an offence under section 31A.

2

The Secretary of State may by regulations make provision—

a

for assessing an amount of supplement due under section 7A from any person and for notifying that amount to that person or any person acting in a representative capacity in relation to that person;

b

for an amount assessed and notified under such regulations to be deemed to be an amount of vehicle excise duty due from the person assessed and recoverable accordingly;

c

for review of decisions under such regulations and for appeals with respect to such decisions or decisions on such reviews.

3

Regulations under subsection (2) may, in particular, make provision that, subject to any modifications that the Secretary of State considers appropriate, corresponds or is similar to—

a

any provision made by sections 12A and 12B of the Finance Act 1994 (assessments related to excise duty matters), or

b

any provision made by sections F513A to 16 of that Act (customs and excise reviews and appeals).

4

Sums received by way of supplements under section 7A shall be paid into the Consolidated Fund.