The Finance Act 2002, Section 19 (Appointed Days etc.) Order 2003

Made27th November 2003

The Secretary of State for Transport, in exercise of the powers conferred by section 19(2) and (4)(a) of the Finance Act 20021, hereby makes the following Order:

Citation1

This Order may be cited as the Finance Act 2002, Section 19 (Appointed Days etc.) Order 2003.

Appointed days2

The day appointed under section 19(2) of the Finance Act 2002 as the day on which section 19(1) of that Act shall come into force, in so far as that section is not already in force by virtue of section 19(3) of that Act, is—

a

for the purpose of giving effect to paragraphs 8 to 10 and 12 to 15 of Schedule 5 to that Act, 19th December 2003; and

b

for all other purposes, 30th November 2003.

Transitional provision3

Section 31A of the Vehicle Excise and Registration Act 19942 (offence by registered keeper where vehicle unlicensed) shall not apply to a person in whose name a vehicle is registered upon the coming into force of that section, if before that date that person has sold, disposed of or permanently exported that vehicle or it has been stolen and not recovered.

Signed by authority of the Secretary of State

Tony McNultyParliamentary Under Secretary of State,Department for Transport27th November 2003

(This note is not part of the Order)

This Order appoints (in article 2) the days on which section 19(1) of the Finance Act 2002 (“the Act”) comes into force in so far as that section is not already in force for the purpose of the exercise of regulation-making powers by virtue of section 19(3) of the Act.

Section 19(1) of the Act introduces Schedule 5 which amends the Vehicle Excise and Registration Act 1994 (“the 1994 Act”) to make provision in relation to vehicle excise duty and registered vehicles.

The appointed day is 30th November 2003 for purposes other than the giving of effect to paragraphs 8 to 10 and 12 to 15 of Schedule 5 to the 1994 Act and the appointed day for this purpose is 19th December 2003.

Article 3 provides that the offence in section 31A of the 1994 Act (being the registered keeper of an unlicensed vehicle) does not apply to a person registered as keeper of a vehicle on the date that section comes into force, if before that date he has sold, disposed of or permanently exported that vehicle or it has been stolen and not recovered.