http://www.legislation.gov.uk/ukpga/1998/36/section/19Finance Act 1998An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1998-07-31texttext/xmlenStatute Law Database2026-04-22Expert Participation2026-03-18 Part I Excise Duties Vehicle excise duty Failure to pay amount required in respect of void licence.191In subsection (1) of section 35A of the Vehicle Excise and Registration Act 1994 (offence of failing to return void licence)—ain paragraph (a), for the words from “requires" to “the notice" there shall be substituted “ contains a relevant requirement ”; andbin paragraph (b), for “within that period" there shall be substituted “ contained in the notice ”.2After subsection (2) of that section there shall be inserted the following subsections—3For the purposes of subsection (1)(a), a relevant requirement is—aa requirement to deliver up the licence within such reasonable period as is specified in the notice; orba requirement to deliver up the licence within such reasonable period as is so specified and, on doing so, to pay the amount specified in subsection (4).4The amount referred to in subsection (3)(b) is an amount equal to one-twelfth of the appropriate annual rate of vehicle excise duty for each month, or part of a month, in the relevant period.5The reference in subsection (4) to the appropriate annual rate of vehicle excise duty is a reference to the annual rate which at the beginning of the relevant period—ain the case of a vehicle licence, was applicable to a vehicle of the description specified in the application, orbin the case of a trade licence, was applicable to a vehicle falling within paragraph 1 of Schedule 1 (or to a vehicle falling within sub-paragraph (1)(c) of paragraph 2 of that Schedule if the licence was to be used only for vehicles to which that paragraph applies).6For the purposes of subsection (4) the relevant period is the period—abeginning with the first day of the period for which the licence was applied for or, if later, the day on which the licence first was to have effect, andbending with whichever is the earliest of the times specified in subsection (7).7In a case where the requirement is a requirement to deliver up a vehicle licence, those times are—athe end of the month during which the licence was required to be delivered up,bthe end of the month during which the licence was actually delivered up,cthe date on which the licence was due to expire, anddthe end of the month preceding that in which there first had effect a new vehicle licence for the vehicle in question;and, in a case where the requirement is a requirement to deliver up a trade licence, those times are the times specified in paragraphs (a) to (c).3In section 36 of that Act (additional liability to be imposed on persons convicted of offences under section 35A), for subsection (4) of that section there shall be substituted the following subsections—4For the purposes of this section the relevant period is the period—abeginning with the first day of the period for which the licence was applied for or, if later, the day on which the licence first was to have effect, andbending with whichever is the earliest of the times specified in subsection (4A).4Athe case of a vehicle licence those times are—athe end of the month in which the order is made,bthe date on which the licence was due to expire,cthe end of the month during which the licence was delivered up, anddthe end of the month preceding that in which there first had effect a new licence for the vehicle in question;and, in the case of a trade licence, those times are the times specified in paragraphs (a) to (c).4After subsection (5) of that section there shall be inserted the following subsection—6Where—aa person has been convicted of an offence under section 35A in relation to a vehicle licence or a trade licence, andba requirement to pay an amount with respect to that licence has been imposed on that person by virtue of section 35A(3)(b),the order to pay an amount under this section shall have effect instead of that requirement and the amount to be paid under the order shall be reduced by any amount actually paid in pursuance of the requirement.5The preceding provisions of this section apply to notices sent and orders made on or after the day on which this Act is passed.1994 c. 22.