Part IExcise Duties

Vehicle excise duty

21Exemptions for vehicle testing in Northern Ireland

(1)

Paragraph 22 of Schedule 2 to the M1Vehicle Excise and Registration Act 1994 (exemption for vehicle testing) shall be further amended as follows.

(2)

For sub-paragraph (6) (meaning of “compulsory test” in Northern Ireland) there shall be substituted the following sub-paragraph—

“(6)

In this paragraph “compulsory test” means, as respects Northern Ireland—

(a)

an examination to obtain a test certificate under Article 61 of the M2Road Traffic (Northern Ireland) Order 1995 without which a vehicle licence cannot be obtained for the vehicle,

(b)

an examination to obtain a goods vehicle test certificate under Article 65 of that Order, or

(c)

an examination to obtain a public service vehicle licence under Article 60(1) of the M3Road Traffic (Northern Ireland) Order 1981.”

(3)

For paragraph (c) of sub-paragraph (7) (as amended by section 20(9) above) there shall be substituted the following paragraph—

“(c)

in the case of an examination within sub-paragraph (6), an authorised examiner within the meaning of Article 61(3)(a) of the Road Traffic (Northern Ireland) Order 1995 or a vehicle examiner within the meaning of Part III of that Order; and”.

(4)

In sub-paragraph (9) (meaning of “relevant certificate” in Northern Ireland), for paragraphs (a) and (b) there shall be substituted the following paragraphs—

“(a)

a test certificate (within the meaning of Article 61(2) of the Road Traffic (Northern Ireland) Order 1995),

(b)

a goods vehicle test certificate (within the meaning of Article 65(2) of that Order), or”.

(5)

In sub-paragraph (10)(a) (meaning of “relevant work”), the words “(or, in Northern Ireland, a vehicle test certificate)” shall be omitted.

(6)

This section shall be deemed to have come into force on the date of the coming into operation of Articles 61 and 65 of the Road Traffic (Northern Ireland) Order 1995 (“the operational date”).

(7)

Subsections (2), (4) and (5) above do not have effect in relation to a compulsory test carried out in Northern Ireland before the operational date except for the purpose of construing, in relation to such a test, the reference to a further compulsory test in paragraph 22(10)(a) of Schedule 2 to the Vehicle Excise and Registration Act 1994.