PART 4Excise duties and other taxes
Vehicle excise duty
189Vehicles not kept or used on public road
(1)
VERA 1994 is amended as follows.
(2)
In section 7A (supplement payable on vehicle ceasing to be appropriately covered), in subsection (1A)(d) omit “within the immediately preceding period of 12 months”.
(3)
In Schedule 2A (immobilisation, removal and disposal of vehicles), in paragraph 1(10)(b) omit “within the immediately preceding period of 12 months”.