United Kingdom Statutory Instruments
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You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Car Tax (Amendment) Regulations 1989 No. 1473 URL: http://www.bailii.org/uk/legis/num_reg/1989/uksi_19891473_en.html |
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Statutory Instruments
CAR TAX
Made
11th August 1989
Laid before the House of Commons
18th August 1989
Coming into force
8th September 1989
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 8(1) and 9 of, and paragraphs 5(1), and 12(i) of Schedule 1 to, the Car Tax Act 1983(1) and section 27(3) of the Finance Act 1989(2) and of all other powers enabling them in that behalf, hereby make the following Regulations:
1. These Regulations may be cited as the Car Tax (Amendment) Regulations 1989 and shall come into force on 8th September 1989.
2. In regulation 7 of the Car Tax Regulations 1985(3)-�
(a)at the end of paragraph (d)(iii), there shall be deleted the word "and"; and,
(b)after the word "below", in paragraph (e), there shall be inserted-�
"; and
(f)all certificates held by him for the purposes of section 5A of the Act"(4).
Diana Seammen
Commissioner of Customs and Excise
New King's Beam House 22 Upper Ground London SE1 9PJ
11th August 1989
(This note is not part of the Regulations)
These Regulations which come into force on 8th September 1989 amend the Car Tax Regulations 1985. By this amendment a car tax registered trader is required to preserve for three years a certificate issued by a lessor which states that the conditions for the relief from car tax for a vehicle supplied for leasing to a handicapped person have been met.
The making of these certificates and the relief from car tax in such cases were introduced by the Finance Act 1989.
1983 c. 53; see the definition of "the Commissioners" in section 9.
S.I. 1985/1737.
Section 5A of the Car Tax Act 1983 (c. 53) was inserted by section 27 of the Finance Act 1989 (c. 26).