Car Tax (Abolition) Act 1992 (repealed)

The Car Tax Act 1983 shall also be amended as follows.

In section 4 (registration of makers and importers) the following subsection shall be inserted after subsection (1)—

In that section the following subsection shall be inserted after subsection (3)—

In section 6 (converted and adapted vehicles) the following subsections shall be inserted after subsection (6)—

The duties under sub-paragraph (1) above, except so far as arising by virtue of section 27(3) of the Finance Act 1989 (certificates), shall be limited as follows—

In paragraph 5(2) of that Schedule after “tax” there shall be inserted “due”.

The duties under sub-paragraph (1) above shall apply only to information and documents relating to vehicles on which tax has become due. Sub-paragraph (2) above shall not apply where the conversion is completed on or after 13th November 1992.

The powers under sub-paragraphs (1) and (2) above shall be exercisable only for the purpose of ascertaining whether tax is due and, if so, the amount of the tax.

In paragraph 8(3)(b) of that Schedule (offences) after “tax” there shall be inserted “payable”.

Any duty imposed by regulations under paragraph (c) or (d) above shall apply only where the vehicles are vehicles on which tax has become due.

Paragraph 13 of that Schedule (protection of car tax through vehicles excise system) shall be omitted.