Part 1

Excise duties

Vehicle excise duty

Registered vehicles etc
19
1
Schedule 5 to this Act, which provides—
- for vehicle excise duty to be charged in respect of vehicles registered under the Vehicle Excise and Registration Act 1994 that are neither used nor kept on a public road,
- for vehicle excise duty to be charged in respect of things that have been but have ceased to be mechanically propelled vehicles,
- for supplements to be payable where vehicle licences are renewed late, and
- for it to be an offence to be the person in whose name an unlicensed vehicle is registered under that Act,
has effect.
2
Subject to subsection (3), subsection (1) shall not come into force until such day as the Secretary of State may appoint by order made by statutory instrument; and an order under this subsection may appoint different days for different purposes.
3
For the purpose of the exercise of any power to make regulations, subsection (1) comes into force on the day on which this Act is passed.
4
The Secretary of State may by order made by statutory instrument make—
a
such transitional provision as he considers necessary or expedient in connection with the coming into force of subsection (1);
b
such provision consequential upon, or incidental or supplementary to, the amendments made by Schedule 5 to this Act (including provision further amending the Vehicle Excise and Registration Act 1994) as he considers necessary or expedient.
5
A statutory instrument containing an order under subsection (4)(b) is subject to annulment in pursuance of a resolution of either House of Parliament.
S. 19(1) in force for specified purposes at 24.7.2002, see s. 19(2)(3); s. 19(2)-(5) in force at 24.7.2002; s. 19(1) in force at 30.11.2003 for specified purposes and 19.12.2003 for remaining purposes by S.I. 2003/3086, art. 2