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Finance Act 2009

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Finance Act 2009, Paragraph 3 is up to date with all changes known to be in force on or before 12 November 2024. 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. Help about Changes to Legislation

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3(1)Section 19 (rebates) is amended as follows.U.K.

(2)In subsection (1), for “from the Secretary of State the amount specified in subsection (2)” substitute “ the relevant amount from the Secretary of State ”.

(3)Omit subsection (2).

(4)After subsection (3) insert—

(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.

(3B)Where—

(a)the licence is the first vehicle licence for the vehicle,

(b)the application is made by virtue of paragraph (d), (e) or (f) of subsection (3), and

(c)the annual rate of duty rate chargeable on the licence (at the time when it was taken out) would have been lower if it had not been the first vehicle licence for the vehicle,

the relevant amount is an amount equal to one-twelfth of that lower annual rate of duty in respect of each such complete month.

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