Part II U.K. Value Added Tax and Excise Duties

Vehicle excise and registrationU.K.

14 Payments where vehicle information transmitted electronically.U.K.

(1)In section 7 of the Vehicle Excise and Registration Act 1994 (issue of vehicle licences), in subsection (3B) (conditions that may be imposed in place of requirement to make a declaration), after “include” there shall be inserted “ (a) ” and at the end there shall be inserted ; and

(b)a condition requiring such payments as may be specified by the Secretary of State to be made to him in respect of—

(i)steps taken by him for facilitating compliance by any person with any condition falling within paragraph (a); and

(ii)in such circumstances as may be so specified, the processing of applications for vehicle licences where particulars are transmitted in accordance with that paragraph.

(2)Subsection (1) above applies to applications made on or after the day on which this Act is passed.

(3)In section 22 of the M1Vehicle Excise and Registration Act 1994, after subsection (2) (regulations about registration and identification of exempt vehicles, etc.) there shall be inserted the following subsections—

(2A)Regulations under subsection (2) may, in particular—

(a)require a person applying for a nil licence—

(i)to make such a declaration, and

(ii)to furnish such particulars,

(whether or not with respect to the vehicle for which the licence is to be taken out) as may be prescribed by the regulations, and

(b)provide for any requirement to make such a declaration not to apply in such circumstances as may be so prescribed.

(2B)The circumstances which may be prescribed by the regulations by virtue of subsection (2A)(b) include where a person applying for a nil licence agrees to comply with such conditions as may be specified in relation to him by the Secretary of State.

(2C)The conditions which may be specified by virtue of subsection (2B) include—

(a)a condition that particulars for the time being prescribed by the regulations by virtue of subsection (2A)(a) are furnished by being transmitted to the Secretary of State by such electronic means as he may specify; and

(b)a condition such as is mentioned in section 7(3B)(b) (treating the references to paragraph (a) of subsection (3B) as references to paragraph (a) of this subsection).

Marginal Citations