Source: http://www.legislation.gov.uk/ukpga/1994/22/part/I/2009-07-21
Timestamp: 2019-10-15 00:26:12
Document Index: 721566191

Matched Legal Cases: ['art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 1', 'art. 2', 'art. 2']

Point in time view as at 21/07/2009. This version of this partcontains provisions that are prospective.
Vehicle Excise and Registration Act 1994, Part I is up to date with all changes known to be in force on or before 15 October 2019. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(b)in the case of [F3the first vehicle licence for] a vehicle of such description as may be specified in the order, a period exceeding by such number of days (not exceeding thirty) as may be determined by or under the order the period for which the licence would otherwise have effect by virtue of subsection (1) or (2) or of an order under paragraph (a), or
[F4(7)Neither subsection (2) nor any order under subsection (3) permits the first vehicle licence for a vehicle to be taken out for a period of less than twelve months if the annual rate of vehicle excise duty chargeable on the licence would be lower if it were not the first vehicle licence for the vehicle.]
F3Words in s. 3(4)(b) substituted (with effect in accordance with Sch. 4 para. 7(1) of the amending Act) by Finance Act 2009 (c. 10), Sch. 4 para. 2(2)
F4S. 3(7) inserted (with effect in accordance with Sch. 4 para. 7(1) of the amending Act) by Finance Act 2009 (c. 10), Sch. 4 para. 2(3)
(7)The power to make an order under section 3(3) includes power to amend or repeal subsection (2) F6. . . of this section.
F5S. 4(3) repealed (7.4.2005 with effect as mentioned in s. 7(13) of the amending Act) by Finance Act 2005 (c. 7), s. 7(2)(a), Sch. 11 Pt. 1
F6Words in s. 4(7) repealed (7.4.2005 with effect as mentioned in s. 7(13) of the amending Act) by Finance Act 2005 (c. 7), s. 7(2)(b), Sch. 11 Pt. 1
[F7(3)The Secretary of State may by order amend Schedule 2 in order to make provision about the descriptions of—
F7S. 5(3)(4) inserted (19.7.2007) by Finance Act 2007 (c. 11), s. 106(1)
(a)make [F8any such] a declaration, and
(b)furnish [F9any] such particulars [F10and any such documentary or other evidence],
(whether or not with respect to the vehicle for which the licence is to be taken out) as may be [F11specified] by the Secretary of State.
(2)The declarations [F12, particulars and evidence] which may be so [F13specified] include, in relation to a person applying for a licence for a goods vehicle [F14or a special vehicle], a declaration as to, [F15particulars of and evidence in relation to], any of the matters specified in subsection (3) as to which the Secretary of State may require information with a view to an alteration in the basis on which vehicle excise duty is chargeable in respect of goods vehicles [F16or, as the case may be, special vehicles].
[F17(b)the vehicle’s revenue weight,
[F18(3A)A person applying for a licence shall not be required to make a declaration specified for the purposes of subsection (1)(a) if he agrees to comply with such conditions as may be specified in relation to him by the Secretary of State.
F18(3B)The conditions which may be specified under subsection (3A) include
[F19(a)] a condition that particulars for the time being specified for the purposes of subsection (1)(b) are furnished by being transmitted to the Secretary of State by such electronic means as he may specify [F20; and
F20(b)a condition requiring such payments as may be specified by the Secretary of State to be made to him in respect of—
[F21(4)A vehicle licence is issued for the vehicle specified in the application for the licence (and for no other).]
[F22(aa)the return of any vehicle licence which is damaged or contains any particulars which have become illegible or inaccurate,]
(a)the issue of a new vehicle licence in the place of a licence which is or may be lost, stolen, destroyed or damaged [F23or which contains any particulars which have become illegible or inaccurate], and
(b)the fee to be paid on the issue of a new licence [F24in any of those circumstances].
[F25(8)In this section “special vehicle” has the same meaning as in paragraph 4 of Schedule 1.]
F8Words in s. 7(1)(a) substituted (17.9.2002) by 2001 c. 3, Pt. 3, ss. 32(1)(a), 44; S.I. 2002/2377, art. 2(a)
F9Word in s. 7(1)(b) inserted (17.9.2002) by 2001 c. 3, Pt. 3, ss. 32(1)(b)(i), 44; S.I. 2002/2377, art. 2(a)
F10Words in s. 7(1)(b) inserted (17.9.2002) by 2001 c. 3, Pt. 3, ss. 32(1)(b)(ii), 44; S.I. 2002/2377, art. 2(a)
F11Words in s. 7(1) substituted (1.5.1995 with effect as mentioned in Sch. 4 Pt. V para. 30(3) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. V para. 30(1)(a)(3)
F12Words in s. 7(2) substituted (17.9.2002) by 2001 c. 3, Pt. 4, ss. 43, 44, Sch. para. 3(a); S.I. 2002/2377, art. 2(c)
F13Word in s. 7(2) substituted (1.5.1995 with effect as mentioned in Sch. 4 Pt. V para. 30(3) of the amending Act) by 1995 c. 4, 19, Sch. 4 Pt. V para. 30(1)(b)(3)
F14Words in s. 7(2) inserted (29.4.1996 with effect as mentioned in s. 17(14) of the amending Act) by 1996 c. 8, s. 17(9)(a)(14)
F15Words in s. 7(2) substituted (17.9.2002) by 2001 c. 3, Pt. 4, ss. 43, 44, Sch. para. 3(b); S.I. 2002/2377, art. 2(c)
F16Words in s. 7(2) inserted (29.4.1996 with effect as mentioned in s. 17(14) of the amending Act) by 1996 c. 8, s. 17(9)(b)(14)
F17S. 7(3)(b)(ba) substituted (1.5.1995 with effect as mentioned in Sch. 4 Pt. IV para. 29 of the amending Act) for s. 7(3)(b) by 1995 c. 4, s. 19, Sch. 4 Pt. IV paras. 18, 29
F18S. 7(3A)(3B) inserted (29.4.1996 with effect as mentioned in Sch. 2 para. 2(3) of the amending Act) by 1996 c. 8, s. 23, Sch. 2 para. 2(1)-(3)
F19Word in s. 7(3B) inserted (31.7.1997 with effect as mentioned in s. 14(2) of the amending Act) by 1997 c. 58, s. 14(1)(2) (with s. 3(3))
F20S. 7(3B)(b)(i)(ii) and preceding “;and” inserted (31.7.1997 with effect as mentioned in s. 14(2) of the amending Act) by 1997 c. 58, s. 14(1)(2) (with s. 3(3))
F21S. 7(4) substituted (30.11.2003) by Finance Act 2002 (c. 23), s. 19, Sch. 5 para. 4; S.I. 2003/3086, art. 2(b)
F22S. 7(6)(aa) inserted (29.4.1996) by 1996 c. 8, s. 23, Sch. 2 para. 2(4)(a)
F23Words in s. 7(6)(a) inserted (29.4.1996) by 1996 c. 8, s. 23, Sch. 2 para. 2(4)(b)
F24Words in s. 7(6)(b) inserted (29.4.1996) by 1996 c. 8, s. 23, Sch. 2 para. 2(4)(c)
F25S. 7(8) inserted (29.4.1996 with effect as mentioned in s. 17(14) of the amending Act) by 1996 c. 8, s. 17(10)(14)
[F267A Supplement payable on [F27vehicle ceasing to be appropriately covered]U.K.
(1)Regulations may make provision for a supplement of a prescribed amount to be payable[F28 where—
[F29(1A)For the purposes of this section and section 7B a vehicle is appropriately covered if (and only if)—
[F30(i)the time of a notification (in accordance with regulations under section 7B(1)) to, or in relation to, a person by whom it is payable, and
(b)does not cease to be payable by reason of [F31the vehicle being again appropriately covered] after the supplement has become payable;
F26Ss. 7A, 7B inserted (24.7.2002 for the purpose of the exercise of any power to make regulations and 30.11.2003 otherwise) by Finance Act 2002 (c. 23), s. 19, Sch. 5 para. 5 ; S.I. 2003/3086, art. 2(b)
F27Words in s. 7A heading substituted (20.7.2005) by Finance (No. 2) Act 2005 (c. 22), s. 66(8)
F28Words in s. 7A(1) substituted (20.7.2005) by Finance (No. 2) Act 2005 (c. 22), s. 66(3)
F29S. 7A(1A)-(1D) inserted (20.7.2005) by Finance (No. 2) Act 2005 (c. 22), s. 66(4)
F30S. 7A(2)(c)(i)(ii) substituted (20.7.2005) by Finance (No. 2) Act 2005 (c. 22), s. 66(5)
F31Words in s. 7A(3)(b) substituted (20.7.2005) by Finance (No. 2) Act 2005 (c. 22), s. 66(6)
F32S. 7A(4)(a) repealed (20.7.2005) by Finance (No. 2) Act 2005 (c. 22), ss. 66(7), 70, Sch. 11 Pt. 5(1)
7B[F33Section 7A] supplements: further provisionsU.K.
(a)any supplement under section 7A that may or has become payable [F34in relation to] the vehicle;
(b)when [F35the vehicle ceasing to be appropriately covered] may result in the person being guilty of an offence under section 31A.
(b)any provision made by sections [F3613A to 16] of that Act (customs and excise reviews and appeals).
F33Words in s. 7B heading substituted (20.7.2005) by Finance (No. 2) Act 2005 (c. 22), s. 66(11)
F34Words in s. 7B(1) substituted (20.7.2005) by Finance (No. 2) Act 2005 (c. 22), s. 66(10)(a)
F35Words in s. 7B(1) substituted (20.7.2005) by Finance (No. 2) Act 2005 (c. 22), s. 66(10)(b)
F36Words in s. 7B(3)(b) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 215
[F377CRecovery of section 7A supplements: ScotlandS
F37S. 7C inserted (S.) (19.7.2006) by Finance Act 2006 (c. 25), s. 15
(3)Where an application for a vehicle licence is made to a body (other than a Northern Ireland department) authorised by the Secretary of State to act as his agent for the purpose of issuing licences, the body may, before issuing a licence under subsection (1)(a), require the applicant to pay to it in connection with the issue a fee of [F38£2.35]
F38S. 9(3): prescribed sum substituted (2.9.1996) by S.I. 1996/2008, reg. 2
10 Transfer F39... of vehicle licences.U.K.
F39Words in s. 10 heading omitted (1.1.2009) by virtue of Finance Act 2008 (c. 9), s. 144(2)(7)
F40S. 10(2) omitted (1.1.2009) by virtue of Finance Act 2008 (c. 9), s. 144(2)(7)
F41S. 10(3) omitted (1.1.2009) by virtue of Finance Act 2008 (c. 9), s. 144(2)(7)
applies to the Secretary of State (in the manner [F42specified] by the Secretary of State) to take out a licence under this section (a “trade licence”), the Secretary of State may, subject to the conditions [F43prescribed by regulations made by the Secretary of State], issue such a licence to him on payment of vehicle excise duty at the rate applicable to the licence.
[F44(1A)The power to prescribe conditions under subsection (1) includes, in particular, the power to prescribe conditions which are to be complied with after the licence is issued.]
F42Words in s. 11(1) substituted (1.5.1995 with effect as mentioned in Sch. 4 para. 30(3) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. V para. 30(2)(a)(3)
F43Words in s. 11(1) substituted (1.5.1995 with effect as mentioned in Sch. 4 para. 30(3) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. V para. 30(2)(b)(3)
F44S. 11(1A) inserted (29.4.1996) by 1996 c. 8, s. 23, Sch. 2 para. 3
(c)where subsection (2) applies, for a period of seven, eight, nine, ten or eleven months beginning with the first day of any month other than January or July [F45and ending no later than the relevant date].
[F46(1A)In subsection (1)(c) “the relevant date” means—
(a)the annual rate currently applicable to a vehicle under sub-paragraph [F47(1)(d)] of paragraph 2 of Schedule 1 if the licence is to be used only for vehicles to which that paragraph applies, and
(b)otherwise, the [F48basic goods vehicle rate currently applicable] .
[F49(7)In this section “the basic goods vehicle rate” means the annual rate applicable, by virtue of sub-paragraph (1) of paragraph 9 of Schedule 1, to a rigid goods vehicle which—
F45Words in s. 13(1)(c) inserted (1.5.1995 with effect as mentioned in Sch. 4 para. 31(3) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. V para. 31(1)(3)
F46S. 13(1A) inserted (1.5.1995 with effect as mentioned in Sch. 4 para. 31(3) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. V para. 31(2)(3)
F47Words in s. 13(3)(a) substituted (24.7.2002 with application as mentioned in s. 18(3) of the amending Act) by Finance Act 2002 (c. 23), s. 18(2)
F48Words in s. 13(3)(b) substituted (7.4.2005 with effect as mentioned in s. 7(16) of the amending Act) by Finance Act 2005 (c. 7), s. 7(3)
F49S. 13(7) inserted (7.4.2005 with effect as mentioned in s. 7(14)(16) of the amending Act) by Finance Act 2005 (c. 7), s. 7(5)
[F50(2A)For the purposes of subsection (1) a vehicle is also used so as to subject it to a higher rate if—
(4)[F51Subject to section 7(5),]Where duty at a higher rate becomes chargeable under subsection (1) in respect of a vehicle licence, the licence may be exchanged for a new vehicle licence for the period—
F50S. 15(2A) inserted (in relation to licences issued on or after 1.1.1999) by 1998 c. 36, s. 16, Sch. 1 para. 13; S.I. 1998/3092, art. 2
F51Words in s. 15(4) inserted (1.5.1995 with effect as mentioned in Sch. 4 para. 29 of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. IV paras. 19, 29
[F5215AException for tractive units from charge at higher rateU.K.
F52S. 15A inserted (10.7.2003 with effect as mentioned in s. 16(3) of the amending Act) by Finance Act 2003 (c. 14), s. 16(1)
F53S. 16 repealed (10.7.2003 with effect as mentioned in s. 16(3) of the amending Act) by Finance Act 2003 (c. 14), ss. 16(2), 216, Sch. 43 Pt. 1(4)
F54S. 17(3)-(7) repealed (1.5.1995 with effect in accordance with Sch. 29 Pt. V(2) Note of the amending Act) by 1995 c. 4, ss. 19, 162, Sch. 4 Pt. III paras. 15, 16, Sch. 29 Pt. V(2) Note
[F5519RebatesU.K.
(1)If the relevant person makes an application to the Secretary of State under this subsection for a rebate of the duty paid on a vehicle licence in force for a vehicle, the person is entitled to receive [F56the relevant amount from the Secretary of State].
[F58(3A)Subject to subsection (3B), the relevant amount is an amount equal to one-twelfth of the annual rate of duty chargeable on the licence (at the time when it was taken out) in respect of each complete month of the period of the currency of the licence which is unexpired when the application is made.
(b)the application is made by virtue of paragraph (d), (e) or (f) of subsection (3), and
(8)Where a trade licence is surrendered to the Secretary of State under section 14(2), the holder of the licence is entitled to receive from the Secretary of State (by way of rebate of the duty paid on the licence) an amount equal to one-twelfth of the annual rate of duty chargeable on the licence (at the time when it was taken out) in respect of each complete month of the period of the currency of the licence which is unexpired at the date of the surrender.]
F55S. 19 substituted (1.1.2009) by Finance Act 2008 (c. 9), s. 144(3)(7)
F56Words in s. 19(1) substituted (with effect in accordance with Sch. 4 para. 7(1) of the amending Act) by Finance Act 2009 (c. 10), Sch. 4 para. 3(2)
F57S. 19(2) omitted (with effect in accordance with Sch. 4 para. 7(1) of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 4 para. 3(3)
F58S. 19(3A)(3B) inserted (with effect in accordance with Sch. 4 para. 7(1) of the amending Act) by Finance Act 2009 (c. 10), Sch. 4 para. 3(4)
[F5919A Payment for licences by cheque.U.K.
F59S. 19A inserted (1.5.1995 with effect as mentioned in Sch. 4 para. 32(4) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. V para. 32(1)(4)
[F6019B Issue of licences before payment of duty.U.K.
F60S. 19B inserted (19.3.1997) by 1997 c. 16, s. 19(1)
[F6119CFee for payment of duty by credit cardU.K.
F61S. 19C inserted (22.7.2004 with effect as mentioned in s. 18(4) of the amending Act and with effect 14.10.2005 in accordance with Appointed Day Order) by Finance Act 2004 (c. 12), s. 18(2); S.I. 2005/2356, art. 2
[F62(3)In this section “relevant goods vehicle” means any vehicle the rate of duty applicable to which is provided for in Part VIII of Schedule 1 or which would be such a vehicle if Part VI of that Schedule did not apply to the vehicle.]
F62S. 20(3) substituted (1.5.1995 with effect as mentioned in Sch. 4 para. 29 of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. IV paras. 21, 29