8(1)On and after such day as the Secretary of State may by order appoint this Act shall have effect as if for section 13 there were substituted—U.K.
“13 Trade licences: duration and amount of duty.
(1)A trade licence may be taken out—
(a)for a period of twelve months, or
(b)for a period of six months.
(2)A trade licence taken out by a person who is not a motor trader or vehicle tester (having satisfied the Secretary of State as mentioned in section 11(1)(b)) may be taken out only for a period of six months.
(3)The Secretary of State may require that a trade licence taken out by a motor trader or vehicle tester who does not hold an existing trade licence may be taken out only for a period of six months.
(4)The rate of duty applicable to a trade licence taken out for a period of twelve months [(“the applicable annual rate”)] is—
(a)the annual rate currently applicable to a vehicle under sub-paragraph [(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 [basic goods vehicle rate currently applicable].
[(4A)Where a trade licence is taken out for a period of 12 months and the duty is to be paid by more than one instalment pursuant to an agreement under section 19B, the rate of duty is 105% of the applicable annual rate.]
[(5) The rate of duty applicable to a trade licence taken out for a period of 6 months is—
(a)55% of the applicable annual rate for a corresponding trade licence taken out for 12 months, or
(b)if the duty is to be paid by direct debit pursuant to an agreement under section 19B, 52.5% of that applicable annual rate.]
(6)In determining a rate of duty under [subsection (4A) or (5)] any fraction of five pence—
(a)if it exceeds two and a half pence, shall be treated as five pence, and
(b)otherwise, shall be disregarded.
[(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—
(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)falls within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 3,500 kilograms and not exceeding 7,500 kilograms.”]
(2)An order under sub-paragraph (1) may appoint different days for different cases.
(3)A licence in force when such an order substitutes for section 13 the provisions set out in sub-paragraph (1) is not affected by that substitution.
[(4)In cases in which the provisions set out in sub-paragraph (1) have effect, sections 35A(8) and 36(7) are to be read as referring to section 13(4A) instead of section 13(3A).]