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Finance Act 1976

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Changes over time for: Cross Heading: Vehicles excise duty

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Version Superseded: 01/09/1994

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Point in time view as at 03/05/1994.

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Vehicles excise dutyU.K.

11 Information about goods vehicles and registration of trailers.U.K.

(1)The power to make regulations under the Vehicles (Excise) Act 1971 as to the declaration to be made and particulars to be furnished by a person applying for a licence under that Act shall, in the case of applications for licences for goods vehicles, include power to require the declaration and particulars to extend to any matter specified in subsection (2) below as to which the Secretary of State may require information with a view to an alteration in the basis on which duty is chargeable under that Act in respect of such vehicles.

(2)The matters referred to in subsection (1) above are—

(a)the construction of the vehicle;

[F1(b)the vehicle’s plated gross weight or plated train weight, or (in Northern Ireland) relevant maximum weight or relevant maximum train weight, within the meaning of Schedule 4 to the said Act of 1971;]

(c)if the vehicle has no [F2such weight], the weight, when laden with the maximum load which it is constructed or adapted to carry, of the vehicle F3. . .;

(d)the use to which the vehicle has been or is likely to be put.

(3)[F4In section 23(3) of the said Act of 1971 as set out in paragraph 20 of Part I of Schedule 7 to that Act] references to mechanically propelled vehicles in respect of which duty is not chargeable under that Act shall include references to trailers.

(4)In this section “goods vehicle” and “trailer” have the same meaning as in Schedule 4 to the said Act of 1971.

F5(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1S. 11(2)(b) substituted (3.5.1994) by 1994 c. 9, s. 5, Sch. 2 para. 21(2)

F2Words in s. 11(2)(c) substituted (3.5.1994) by 1994 c. 9, s. 5, Sch. 2 para. 21(3)(a)

F3Words in s. 11(2)(c) repealed (3.5.1994 with effect as mentioned in Sch. 3 of the repealing Act) by 1994 c. 9, ss. 5, 258, Sch. 2 para. 21(3)(b), Sch. 26 Pt. I(3)

F4Words in s. 11(3) substituted (3.5.1994) by 1994 c. 9, s. 5, Sch. 2 para. 21(4)

F5S. 11(5) repealed (3.5.1994 with effect as mentioned in Sch. 3 of the repealing Act) by 1994 c. 9, s. 258, Sch. 26 Pt. I(3)

12 Charges on request for registration number.U.K.

(1)Regulations under the M1Vehicles (Excise) Act 1971 may provide for a prescribed charge to be made in cases where by request a particular registration mark is assigned to a vehicle (whether on its first registration or later), having previously been assigned to another vehicle.

(2)The regulations may—

(a)require the vehicle to which a mark is requested to be assigned, and also in prescribed cases the other vehicle, to be made available for inspection. . . at a place designated by or under the regulations F6. . .;

(b)provide for a prescribed charge to be made for the inspection, and for the whole or part of this charge to be retained whether or not the mark is assigned as requested.

(3)Charges prescribed for the purposes of this section may be of any amount approved by the Treasury, and need not be related to the costs of making the assignment or (as the case may be) of arranging for any vehicle to be inspected.

(4)The first regulations under the Vehicles (Excise) Act 1971 prescribing the amount of any charge by virtue of this section shall not be made unless a draft of a statutory instrument containing them has beeen laid before Parliament and approved by a resolution of each House; and those regulations shall not then be subject to annulment as otherwise provided for regulations under the Act.

(5)The Vehicles (Excise) Act 1971 and this section shall be construed as if this section (without this subsection) were contained in that Act; and this section shall apply to Northern Ireland with the substitution for references to that Act of references to the M2Vehicles (Excise) Act (Northern Ireland) 1972.

Textual Amendments

F6Words in s. 12(2)(a) repealed (3.5.1994 with effect as mentioned in Sch. 3 of the repealing Act) by 1994 c. 9, ss. 5, 258, Sch. 2 para. 22, Sch. 26 Pt. I

Marginal Citations

13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7U.K.

Textual Amendments

14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8U.K.

Textual Amendments

F8S. 14 repealed by Finance Act 1989 (c. 26, SIF 107:2), s. 187(1), Sch. 17 Pt. II (in relation to licences taken out after 14.3.1989)

15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9U.K.

16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F10U.K.

Textual Amendments

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