Finance Act 1987

Part IIIU.K. Miscellaneous Amendments

IntroductoryU.K.

7In this Part of this Schedule—

• “the 1971 Act” means the M1Vehicles (Excise) Act 1971; and

• “the 1972 Act” means the M2Vehicles (Excise) Act (Northern Ireland) 1972.

Additional liability for evasion of dutyU.K.

8In section 9(3) of the 1971 Act (circumstances in which additional liability for keeping unlicensed vehicle not to be payable) paragraphs (b) and (c) (vehicles not used or kept on a public road and vehicles not chargeable with duty) shall be omitted.

F19U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10In section 18A(7) of the 1971 Act (circumstances in which additional liability in relation to alteration of vehicle or its use not be payable)—

(a)for paragraph (b) (vehicle neither used nor kept on public road) there shall be substituted the word “or”; and

(b)paragraph (d) (vehicle not chargeable with duty) and the word “or” immediately preceding it shall be omitted.

F211U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

12In Part I of Schedule 7 to the 1971 Act (transitional modifications)—

(a)in paragraph 7, paragraph (b)(ii) shall be omitted and in paragraph (b)(iii) for the words “paragraphs (c) and (d)” there shall be substituted the words “paragraph (d)”; and

(b)in paragraph 17A, paragraph (b)(ii) shall be omitted and in paragraph (b)(iii) for the words “paragraphs (c) and (d)” and “paragraph (d)” there shall be substituted respectively the words “paragraph (c)” and “that paragraph”.

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Offences relating to trade licencesU.K.

14In section 16(7) of the 1971 Act (offences relating to trade licences) after the words “keeping on a road” there shall be inserted “in any circumstances other than such circumstances as may have been prescribed under paragraph (c) of the proviso to subsection (1) above”.

F415U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Regulations concerning transfer etc. of vehiclesU.K.

16(1)Section 23 of the 1971 Act (regulations with respect to the transfer and identification of vehicles) shall be amended as follows.

F5(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)In that section as set out in paragraph 20 of Part I of Schedule 7 to the Act—

(a)in subsection (1)(c) (requirements on person to whom vehicle transferred to furnish particulars) after the word “person” there shall be inserted the words “by whom or”; and

(b)in subsection (1)(d) (issue, surrender etc. of registration books) before the word “surrender” there shall be inserted the word “transfer”.

(4)Regulation 12(1) of the M3Road Vehicles (Registration and Licensing) Regulations 1971 shall have effect on and after the day on which this paragraph comes into force as if sub-paragraph (3) above had been in force when that regulation was made.

F617U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Increase of certain penalties for offences under regulationsU.K.

18(1)Section 37 of the 1971 Act (regulations) shall be amended as follows.

F7(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F7(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)For subsection (3) of that section as set out in paragraph 24 of Part I of Schedule 7 to the Act there shall be substituted—

“(3)Any person who contravenes or fails to comply with anyregulations under this Act (other than regulations under section 2(5), 11(3), 14, 20 or 24) shall be guilty of an offence and liable on summary conviction—

(a)in the case of regulations prescribed for the purposes of this paragraph, to a fine not exceeding level 3 on the standard scale; and

(b)in any other case, to a fine not exceeding level 2 on the standard scale.

(3A)Regulations under section 14, 20 or 24 above may provide that a person who contravenes or fails to comply with any specified provision of the regulations shall be guilty of an offence and a person guilty of such an offence shall be liable on summary conviction—

(a)in the case of regulations under section 14 or 20, to a fine not exceeding level 1 on the standard scale; and

(b)in the case of regulations under section 24, to a fine not exceeding level 3 on the standard scale.

(3B)The prescribing of regulations for the purposes of sub-section (3)(a) above shall not affect the punishment for a contravention of or failure to comply with those regulations before they were so prescribed.”

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Dishonoured chequesU.K.

20U.K.In subsection (3) of section 102 of the M4Customs and Excise Management Act 1979 (penalty for failure to deliver up excise licence following dishonour of cheque) after paragraph (a) there shall be inserted the following paragraph—

“(aa)where the licence is a licence under the Vehicles (Excise) Act 1971, a penalty of whichever is the greater of—

(i)level 3 on the standard scale, or

(ii)an amount equal to five times the annual rate of duty that was payable on the grant of the licence or would have been so payable if it had been taken out for a period of twelve months.”

F921U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .