S. 4(1)(aa) inserted (27.3.1980) by Finance Act 1980 (c. 48), s. 4(4)(7)

S. 4(1)(ca) inserted by Finance Act 1990 (c. 29, SIF 107:2), s. 6(2)(6)

Words repealed (16.4.1975) by Finance (No. 2) Act 1975 (c. 45), Sch. 14 Pt. II

Word substituted by Finance Act 1972 (c. 41), s. 128(3)

S. 4(1)(ka),(kb) inserted by Finance Act 1990 (c. 29, SIF 107:2), s. 6(3)(6)

S. 4(1)(l) added by S.I. 1974/168, art. 3

Words substituted by virtue of National Health Service Act 1977 (c. 49), Sch. 14 para. 2

S. 4(1A)–(1D) inserted by Finance Act 1990 (c. 29, SIF 107:2), s. 6(4)(6)

Definitions inserted by Finance Act 1990 (c. 29, SIF 107:2), s. 6(3)(6)

Definition substituted by Finance Act 1986 (c. 41, SIF 107:2), s. 3(7), Sch. 2 Pt. I para. 2

Words substituted by virtue of Road Traffic (Consequential Provisions) Act 1988 (c. 54, SIF 107:1), s. 4, Sch. 3 para. 8(2)(a)(i)

Words substituted by virtue of Road Traffic (Consequential Provisions) Act 1988 (c. 54, SIF 107:1), s. 4, Sch. 3 para. 8(2)(a)(ii)

Words substituted by virtue of Road Traffic (Consequential Provisions) Act 1988 (c. 54, SIF 107:1), s. 4, Sch. 3 para. 8(2)(a)(iii)

Words substituted by virtue of Road Traffic (Consequential Provisions) Act 1988 (c. 54, SIF 107:1), s. 4, Sch. 3 para. 8(2)(a)(iv)

Words substituted by virtue of Road Traffic (Consequential Provisions) Act 1988 (c. 54, SIF 107:1), s. 4, Sch. 3 para. 8(2)(a)(v)

Words substituted by Road Traffic (Consequential Provisions) Act 1988 (c. 54, SIF 107:1), s. 4, Sch. 3 para. 8(2)(b)(i)(ii)(iii)

Words substituted by Road Traffic (Consequential Provisions) Act 1988 (c. 54, SIF 107:1), s. 4, Sch. 3 para. 8(2)(c)

Words substituted by Road Traffic (Consequential Provisions) Act 1988 (c. 54, SIF 107:1), s. 4, Sch. 3 para. 8(2)(d)

Words substituted by Road Traffic Act 1972 (c. 20), Sch. 7

S. 6(1) substituted by Finance Act 1972 (c. 41), s. 55(6)

Words substituted by Value Added Tax Act 1983 (c. 55, SIF 40:2), s. 50(1), Sch. 9 para. 2

S. 7(2) substituted by Finance Act 1978 (c. 42), s. 8(1)

Words inserted by Finance Act 1980 (c. 48), s. 4(6)

Words inserted by Finance Act 1984 (c. 43, SIF 107:2), s. 5(2)(a)(5)

Words substituted by Finance Act 1984 (c. 43, SIF 107:2), s. 5(2)(b)(5)

S. 7(2A),(2B) inserted by Finance Act 1984 (c. 43, SIF 107:2), s. 5(3)(5)

S. 7(3A) inserted by Finance Act 1986 (c. 41, SIF 107:2), s. 3(7), Sch. 2 Pt. I para. 3

S. 7(4A) inserted (1.4.1991) by National Health Service and Community Care Act 1990 (c. 19, SIF 113:2), s. 60, Sch. 8 Pt. I para. 2

The text of s. 6(2), now spent, is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

The text of s. 6(3), part of which is spent, is in the form in which it was originally enacted: it was not wholly reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

1977 c. 49.

1960 c. 16.

1977 c. 49.

1978 c. 29.

1971 c. 68.

1939 c.82(101A:2).

1977 c.5 (113:1).

1975 c.14 (113:1).

1948 c. 5 (12, 13 & 14 Geo. 6).

1978 c.29 (113:2).

1954 c. 17 (N.I.)

http://www.legislation.gov.uk/ukpga/1971/10/crossheading/exemptions-from-duty/1991-02-01Vehicles (Excise) Act 1971 (Repealed 1.9.1994)An Act to consolidate certain enactments relating to excise duties on mechanically propelled vehicles, and to the licensing and registration of such vehicles with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.1982-01-01texttext/xmlenStatute Law Database2015-10-021991-02-01 Exemptions from duty
4 Exemptions from duty of certain descriptions of vehicle.(1)

No duty shall be chargeable under this Act in respect of mechanically propelled vehicles of any of the following descriptions, that is to say—

(aa)

electrically propelled vehicles;

(a)

fire engines;

(b)

vehicles kept by a local authority while they are used or kept on a road for the purposes of their fire brigade service;

(c)

ambulances;

(ca)

veterinary ambulances;

(d)

road rollers;

(e)

vehicles used on tram lines, . . . ;

(f)

vehicles used or kept on a road for no purpose other than the haulage of lifeboats and the conveyance of the necessary gear of the lifeboats which are being hauled;

(g)

vehicles (including cycles with an attachment for propelling them by mechanical power) which do not exceed ten hundredweight in weight unladen and are adapted, and used or kept on a road, for invalids;

(h)

road construction vehicles used or kept on a road solely for the conveyance of built-in road construction machinery (with or without articles or material used for the purposes of that machinery);

(i)

vehicles constructed or adapted, and used, solely for the conveyance of machinery for spreading material on roads to deal with frost, ice or snow or for the conveyance of such machinery and articles and material used for the purposes of that machinery;

(j)

local authority’s watering vehicles;

(k)

tower wagons used solely by a street lighting authority, or by any person acting in pursuance of a contract with such an authority, for the purpose of installing or maintaining materials or apparatus for lighting streets, roads or public places.

(ka)

vehicles (other than mowing machines) neither constructed nor adapted for use nor used for the carriage of a driver or passenger;

(kb)

vehicles (other than ambulances) used for the carriage of disabled persons by bodies for the time being recognised for the purposes of this paragraph by the Secretary of State;

[(l)

vehicles which are made available by the Secretary of State to any person, body or local authority in pursuance of section 23 or sections 26 and 27 of the National Health Service Act 1977 and which are used in accordance with the terms on which they are so made available.]

(1A)

The Secretary of State shall recognise a body for the purposes of subsection (1)(kb) above if, on application made to him in such manner as he may specify, it appears to him that the body is concerned with the care of disabled persons.

(1B)

The issue by the Secretary of State of a nil licence in respect of a mechanically propelled vehicle shall be treated, where the document is issued by virtue of paragraph (kb) of subsection (1) above, as recognition by him for the purposes of that paragraph of the body by reference to whose use of the vehicle the document is issued.

(1C)

The Secretary of State may withdraw recognition of a body for the purposes of subsection (1)(kb) above if it appears to him that the body is no longer concerned with the care of disabled persons.

(1D)

The reference in subsection (1B) above to the issue by the Secretary of State of a nil licence is a reference to the issue by him in accordance with regulations under this Act of a document which—

(a)

is in the form of a vehicle licence, and

(b)

has the word “NIL” marked in the space provided for indicating the amount of duty payable.

(2)

In this section—

ambulance”means a vehicle which—

(a)

is constructed or adapted for, and used for no other purpose than, the carriage of sick, injured or disabled persons to or from welfare centres or places where medical or dental treatment is given; and

(b)

is readily identifiable as a vehicle used for the carriage of such persons by virtue of being markedAmbulance on both sides;

disabled person”means a person suffering from a physical or mental defect or disability;

veterinary ambulance”means a vehicle which—

(a)

is used for no other purpose than the carriage of sick or injured animals to or from places where veterinary treatment is given; and

(b)

is readily identifiable as a vehicle used for the carriage of such animals by virtue of being marked “Veterinary Ambulance” on both sides;

road construction vehicle” means a vehicle constructed or adapted for use for the conveyance of built-in road construction machinery and not constructed or adapted for the conveyance of any other load except articles and material used for the purposes of that machinery;

road construction machinery” means a machine or contrivance suitable for use for the construction or repair of roads and used for no purpose other than the construction or repair of roads at the public expense;

built-in road construction machinery”, in relation to a vehicle, means road construction machinery built in as part of the vehicle or permanently attached thereto;

local authority’s watering vehicle” means a vehicle used solely within the area of a local authority by that local authority, or by any person acting in pursuance of a contract with that local authority, for the purpose of cleansing or watering roads or cleansing gulleys;

tower wagon”means a goods vehicle—

(a)

into which there is built, as part of the vehicle, any expanding or extensible contrivance designed for facilitating the erection, inspection, repair or maintenance of overhead structures or equipment, and

(b)

which is neither constructed nor adapted for use nor used for the conveyance of any load other than—

(i)

such a contrivance and articles used in connection therewith, and

(ii)

articles used in connection with the installation or maintenance, by means of such a contrivance, of materials or apparatus for lighting streets, roads or public places

street lighting authority” means any local authority or Minister having power under any enactment to provide or maintain materials or apparatus for lighting streets, roads or public places.

5 Exemptions from duty in connection with vehicle testing, etc.(1)

A mechanically propelled vehicle shall not be chargeable with any duty under this Act by reason of its use on public roads—

(a)

solely for the purpose of submitting it by previous arrangement for a specified time on a specified date for, or bringing it away from, a compulsory test; or

(b)

in the course of a compulsory test, solely for the purpose of taking it to, or bringing it away from, any place where a part of the test is to be or, as the case may be, has been carried out, or of carrying out any part of the test, the person so using it being an authorised person; or

(c)

where the relevant certificate is refused on a compulsory test, solely for the purpose of delivering it by previous arrangement for a specified time on a specified date at a place where work is to be done on it to remedy the defects on the ground of which the certificate was refused, or bringing it away from a place where work has been done on it to remedy such defects.

(2)

In paragraph (c) above the reference to work done or to be done on the vehicle to remedy the defects there mentioned is, in a case where the relevant certificate which is refused is a test certificate, a reference to work done or to be done to remedy those defects for a further compulsory test and includes, in a case where the relevant certificate which is refused is a goods vehicle test certificate, type approval certificate or Minister’s approval certificate, a reference to work done or to be done to alter the vehicle in some aspect of design, construction, equipment or marking on account of which the certificate was refused.

(3)

In this section—

compulsory test” means an examination under section 45 of the Road Traffic Act 1988 with a view to obtaining a test certificate without which a vehicle licence cannot be granted for the vehicle under this Act or, in the case of a goods vehicle for which by virtue of section 66(3) of that Act a vehicle licence cannot be so granted, an examination under regulations under section 49 or for the purposes of sections 54 to 58 of that Act (examinations as to a goods vehicle’s compliance with construction and use or type approval requirements respectively) or an examination under regulations under section 61(2)(a) of that Act (in connection with alterations to goods vehicles subject to type approval requirements) or for the purposes of section 60 of that Act (appeals);

the relevant certificate” means a test certificate as defined in subsection (2) of the said section 45, a goods vehicle test certificate as defined in the said section 49, a type approval certificate or a Minister’s approval certificate as defined in the said sections 54 to 58;

authorised person” in the case of a compulsory test under the said section 45 means a person authorised as an examiner or appointed as an inspector under that section or acting on behalf of a person so authorised, or a person acting under the personal direction of such a person as aforesaid; and in the case of any other compulsory test means a goods vehicle examiner or a person carrying out the test under his direction or a person driving the vehicle in pursuance of a requirement to do so under regulations under which the compulsory test is carried out;

goods vehicle examiner” means an examiner appointed under section 68 of the Road Traffic Act 1988 or a certifying officer appointed under Part III of the Road Traffic Act 1960.

6 Exemptions from duty in respect of vehicles acquired by overseas residents.

—[

(1)

A mechanically propelled vehicle shall not be chargeable with any duty under this Act if it has been supplied to the person keeping it by a taxable person within the meaning of section 2(2) of the Value Added Tax Act 1983 and the supply has been zero-rated in pursuance of subsection (7) of section 16 of that Act; but if, at any time, the value added tax that would have been chargeable on the supply but for the zero-rating becomes payable under subsection (9) of that section, or would have become so payable but for any authorisation or waiver under that subsection, then the provisions of subsection (3) below shall apply in relation to that vehicle.]

(2)

Where in the case of any mechanically propelled vehicle it is shown to the satisfaction of the Secretary of State—

(a)

that the vehicle is not chargeable with purchase tax; and

(b)

that the vehicle is being acquired from a person who is for the time being registered as a manufacturer of such vehicles by the Secretary of State and who is the manufacturer of the vehicle for the purposes of that register; and

(c)

that the person so acquiring the vehicle would fall to be treated as an overseas resident for the purposes of the said section 23,

the Secretary of State may exempt the vehicle from duty under this Act for a period of twelve months subject to specified conditions, being such conditions as the Secretary of State may from time to time think necessary for the protection of the revenue; but if at any time during those twelve months any of the conditions subject to which the exemption is granted is not complied with, the provisions of subsection (3) below shall apply in relation to the vehicle.

(3)

Where under subsection (1) or (2) above the provisions of this subsection are to apply in relation to a vehicle, the vehicle shall be deemed never to have been exempted from duty under the said subsection (1) or (2) and, without prejudice to the provisions of section 9 of this Act, unless, or except to the extent that, the Secretary of State sees fit to waive payment of the whole or part of the duty, there shall be recoverable by the Secretary of State as a debt due to him—

(a)

from the person by whom the vehicle was acquired from its manufacturer, the duty in respect of the whole period since the registration of the vehicle; or

(b)

from any other person who is for the time being the keeper of the vehicle, the duty in respect of the period since the vehicle was first kept by that other person,

other than any part of that period by reference to which there was calculated an amount ordered to be paid by the person in question in respect of the vehicle in pursuance of section 9(1) of this Act.

7 Miscellaneous exemptions from duty.(1)

If an applicant for a vehicle licence satisfies the Secretary of State that the vehicle is intended to be used on public roads—

(a)

only in passing from land in his occupation to other land in his occupation, and

(b)

for distances not exceeding in the aggregate six miles in any calendar week,

then, with the consent of the Treasury, the Secretary of State may exempt the vehicle from the duty chargeable under this Act in respect of the use of the vehicle on roads; but if a vehicle so exempted is used on public roads otherwise than for the purpose or to the extent specified above, the vehicle shall cease to be exempted.

[(2)

A mechanically propelled vehicle shall not be chargeable with any duty under this Act by reason of its use by or for the purposes of a person (“a disabled person”) suffering from a physical defect or disability or by reason of its being kept for such use if—

(a)

it is registered under this Act in the name of that person; and

(b)

he has obtained, or is eligible for, a grant under paragraph 2 of Schedule 2 to the National Health Service Act 1977 or section 46(3) of the National Health Service (Scotland) Act 1978 in relation to that vehicle or is in receipt of a mobility allowance or a mobility supplement; and

(c)

no other vehicle registered in his name under this Act is exempted from duty under this subsection or section 7 of the Finance Act 1971;

and for the purposes of this subsection a vehicle shall be deemed to be registered in the name of a disabled person in receipt of a mobility allowance or a mobility supplement if it is registered in the name of an appointee or in the name of a person nominated for the purposes of this subsection by the disabled person or by an appointee].

(2A)

In subsection (2) above—

mobility supplement”means a mobility supplement under—

(a)

a scheme made under the Personal Injuries (Emergency Provisions) Act 1939, or

(b)

an Order in Council made under section 12 of the Social Security (Miscellaneous Provisions) Act 1977,

or any payment appearing to the Secretary of State to be of a similar kind and specified by him by order made by statutory instrument; and

appointee”means—

(i)

a person appointed pursuant to regulations under the Social Security Act 1975 to exercise any of the rights or powers of a person in receipt of a mobility allowance, or

(ii)

a person to whom a mobility supplement is paid for application for the benefit of another person in receipt of the supplement.

(2B)

An order under subsection (2A) above may provide that it shall be deemed to have come into force on any date after 20th November 1983.

(3)

A mechanically propelled vehicle shall not be chargeable with any duty under this Act by reason of its use for clearing snow from public roads by means of a snow plough or similar contrivance, whether forming part of the vehicle or not, or by reason of its being kept for such use or by reason of its use for the purpose of going to or from the place where it is to be used for clearing snow from public roads by those means.

(3A)

Regulations under this Act may provide that, in such cases, subject to such conditions and for such period as may be prescribed, a mechanically propelled vehicle shall not be chargeable with any duty under this Act if it has been imported by —

(a)

a person for the time being appointed to serve with any body, contingent or detachment of the forces of any prescribed country, being a body, contingent or detachment which is for the time being present in the United Kingdom on the invitation of Her Majesty’s Government in the United Kingdom, or

(b)

a member of any country’s military forces, except Her Majesty’s United Kingdom forces, who is for the time being appointed to serve in the United Kingdom under the orders of any prescribed organisation, or

(c)

a person for the time being recognised by the Secretary of State as a member of a civilian component of such a force as is mentioned in paragraph (a) above or as a civilian member of such an organisation as is mentioned in paragraph (b) above, or

(d)

any prescribed dependant of a person falling within paragraph (a), paragraph (b) or paragraph (c) above.

(4)

Regulations under this Act may provide that, in such cases and subject to such conditions as may be prescribed, a mechanically propelled vehicle shall not be chargeable with any duty under this Act by reason of any use made of it for the purpose of a public or local authority’s functions in connection with civil defence as defined in the Civil Defence Act 1948, or by reason of its being kept on a road for any such use, or both.

(4A)

A mechanically propelled vehicle shall not be chargeable with any duty under this Act at a time when it is used or kept on a road by a health service body, as defined in section 60(7) of the National Health Service and Community Care Act 1990 or a National Health Service trust established under Part I of that Act or the National Health Service (Scotland) Act 1978.

(5)

Regulations under this Act may provide for the total or partial exemption for a limited period from the duty chargeable under this Act of any mechanically propelled vehicles for the time being licensed under section 1 or 10 of the Vehicles (Excise) Act (Northern Ireland) 1954; and, without prejudice to section 37(1) of this Act, regulations made under this subsection may—

(a)

make different provision in relation to vehicles of different descriptions;

(b)

provide that any exemption conferred by the regulations in respect of any vehicle shall have effect subject to such conditions as may be prescribed.

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<p>
<ref eId="c00188" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1971/10/section/4/1/aa">S. 4(1)(aa)</ref>
inserted (27.3.1980) by
<ref eId="c00189" href="http://www.legislation.gov.uk/id/ukpga/1980/48">Finance Act 1980 (c. 48)</ref>
,
<ref eId="c00190" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1980/48/section/4/4/7">s. 4(4)(7)</ref>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8879841" marker="F2">
<p>
<ref eId="c00191" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1971/10/section/4/1/ca">S. 4(1)(ca)</ref>
inserted by
<ref eId="c00192" href="http://www.legislation.gov.uk/id/ukpga/1990/29">Finance Act 1990 (c. 29, SIF 107:2)</ref>
,
<ref eId="c00193" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1990/29/section/6/2/6">s. 6(2)(6)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8879851" marker="F3">
<p>
Words repealed (16.4.1975) by
<ref eId="c00194" href="http://www.legislation.gov.uk/id/ukpga/1975/45">Finance (No. 2) Act 1975 (c. 45)</ref>
,
<ref eId="c00195" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1975/45/schedule/14/part/II">Sch. 14 Pt. II</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8879861" marker="F4">
<p>
Word substituted by
<ref eId="c00196" href="http://www.legislation.gov.uk/id/ukpga/1972/41">Finance Act 1972 (c. 41)</ref>
,
<ref eId="c00197" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1972/41/section/128/3">s. 128(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8879871" marker="F5">
<p>
<ref eId="c00198" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1971/10/section/4/1/ka">S. 4(1)(ka)</ref>
,(kb) inserted by
<ref eId="c00199" href="http://www.legislation.gov.uk/id/ukpga/1990/29">Finance Act 1990 (c. 29, SIF 107:2)</ref>
,
<ref eId="c00200" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1990/29/section/6/3/6">s. 6(3)(6)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8879881" marker="F6">
<p>
<ref eId="c00201" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1971/10/section/4/1/l">S. 4(1)(l)</ref>
added by
<ref eId="c00202" href="http://www.legislation.gov.uk/id/uksi/1974/168">S.I. 1974/168</ref>
,
<ref eId="c00203" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1974/168/article/3">art. 3</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8879891" marker="F7">
<p>
Words substituted by virtue of
<ref eId="c00204" href="http://www.legislation.gov.uk/id/ukpga/1977/49">National Health Service Act 1977 (c. 49)</ref>
,
<ref eId="c00205" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1977/49/schedule/14/paragraph/2">Sch. 14 para. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8879911" marker="F8">
<p>
<rref eId="c00207" class="subref" from="http://www.legislation.gov.uk/id/ukpga/1971/10/section/4/1A" upTo="http://www.legislation.gov.uk/id/ukpga/1971/10/section/4/1D">S. 4(1A)–(1D)</rref>
inserted by
<ref eId="c00208" href="http://www.legislation.gov.uk/id/ukpga/1990/29">Finance Act 1990 (c. 29, SIF 107:2)</ref>
,
<ref eId="c00209" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1990/29/section/6/4/6">s. 6(4)(6)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8879921" marker="F9">
<p>
Definitions inserted by
<ref eId="c00210" href="http://www.legislation.gov.uk/id/ukpga/1990/29">Finance Act 1990 (c. 29, SIF 107:2)</ref>
,
<ref eId="c00211" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1990/29/section/6/3/6">s. 6(3)(6)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8879931" marker="F10">
<p>
Definition substituted by
<ref eId="c00212" href="http://www.legislation.gov.uk/id/ukpga/1986/41">Finance Act 1986 (c. 41, SIF 107:2)</ref>
,
<ref eId="c00213" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1986/41/section/3/7">s. 3(7)</ref>
,
<ref eId="c00214" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1986/41/schedule/2/part/I/paragraph/2">Sch. 2 Pt. I para. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8880591" marker="F11">
<p>
Words substituted by virtue of
<ref eId="c00405" href="http://www.legislation.gov.uk/id/ukpga/1988/54">Road Traffic (Consequential Provisions) Act 1988 (c. 54, SIF 107:1)</ref>
,
<ref eId="c00406" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/54/section/4">s. 4</ref>
,
<ref eId="c00407" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1988/54/schedule/3/paragraph/8/2/a/i">Sch. 3 para. 8(2)(a)(i)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8880601" marker="F12">
<p>
Words substituted by virtue of
<ref eId="c00408" href="http://www.legislation.gov.uk/id/ukpga/1988/54">Road Traffic (Consequential Provisions) Act 1988 (c. 54, SIF 107:1)</ref>
,
<ref eId="c00409" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/54/section/4">s. 4</ref>
,
<ref eId="c00410" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1988/54/schedule/3/paragraph/8/2/a/ii">Sch. 3 para. 8(2)(a)(ii)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8880611" marker="F13">
<p>
Words substituted by virtue of
<ref eId="c00411" href="http://www.legislation.gov.uk/id/ukpga/1988/54">Road Traffic (Consequential Provisions) Act 1988 (c. 54, SIF 107:1)</ref>
,
<ref eId="c00412" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/54/section/4">s. 4</ref>
,
<ref eId="c00413" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1988/54/schedule/3/paragraph/8/2/a/iii">Sch. 3 para. 8(2)(a)(iii)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8880621" marker="F14">
<p>
Words substituted by virtue of
<ref eId="c00414" href="http://www.legislation.gov.uk/id/ukpga/1988/54">Road Traffic (Consequential Provisions) Act 1988 (c. 54, SIF 107:1)</ref>
,
<ref eId="c00415" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/54/section/4">s. 4</ref>
,
<ref eId="c00416" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1988/54/schedule/3/paragraph/8/2/a/iv">Sch. 3 para. 8(2)(a)(iv)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8880631" marker="F15">
<p>
Words substituted by virtue of
<ref eId="c00417" href="http://www.legislation.gov.uk/id/ukpga/1988/54">Road Traffic (Consequential Provisions) Act 1988 (c. 54, SIF 107:1)</ref>
,
<ref eId="c00418" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/54/section/4">s. 4</ref>
,
<ref eId="c00419" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1988/54/schedule/3/paragraph/8/2/a/v">Sch. 3 para. 8(2)(a)(v)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8880641" marker="F16">
<p>
Words substituted by
<ref eId="c00420" href="http://www.legislation.gov.uk/id/ukpga/1988/54">Road Traffic (Consequential Provisions) Act 1988 (c. 54, SIF 107:1)</ref>
,
<ref eId="c00421" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/54/section/4">s. 4</ref>
,
<ref eId="c00422" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1988/54/schedule/3/paragraph/8/2/b/i/ii/iii">Sch. 3 para. 8(2)(b)(i)(ii)(iii)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8880671" marker="F17">
<p>
Words substituted by
<ref eId="c00423" href="http://www.legislation.gov.uk/id/ukpga/1988/54">Road Traffic (Consequential Provisions) Act 1988 (c. 54, SIF 107:1)</ref>
,
<ref eId="c00424" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/54/section/4">s. 4</ref>
,
<ref eId="c00425" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1988/54/schedule/3/paragraph/8/2/c">Sch. 3 para. 8(2)(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8880681" marker="F18">
<p>
Words substituted by
<ref eId="c00426" href="http://www.legislation.gov.uk/id/ukpga/1988/54">Road Traffic (Consequential Provisions) Act 1988 (c. 54, SIF 107:1)</ref>
,
<ref eId="c00427" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/54/section/4">s. 4</ref>
,
<ref eId="c00428" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1988/54/schedule/3/paragraph/8/2/d">Sch. 3 para. 8(2)(d)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8880691" marker="F19">
<p>
Words substituted by
<ref eId="c00429" href="http://www.legislation.gov.uk/id/ukpga/1972/20">Road Traffic Act 1972 (c. 20)</ref>
,
<ref eId="c00430" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1972/20/schedule/7">Sch. 7</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8881101" marker="F20">
<p>
<ref eId="c00545" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1971/10/section/6/1">S. 6(1)</ref>
substituted by
<ref eId="c00546" href="http://www.legislation.gov.uk/id/ukpga/1972/41">Finance Act 1972 (c. 41)</ref>
,
<ref eId="c00547" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1972/41/section/55/6">s. 55(6)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8881111" marker="F21">
<p>
Words substituted by
<ref eId="c00548" href="http://www.legislation.gov.uk/id/ukpga/1983/55">Value Added Tax Act 1983 (c. 55, SIF 40:2)</ref>
,
<ref eId="c00549" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1983/55/section/50/1">s. 50(1)</ref>
,
<ref eId="c00550" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1983/55/schedule/9/paragraph/2">Sch. 9 para. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8881291" marker="F22">
<p>
<ref eId="c00587" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1971/10/section/7/2">S. 7(2)</ref>
substituted by
<ref eId="c00588" href="http://www.legislation.gov.uk/id/ukpga/1978/42">Finance Act 1978 (c. 42)</ref>
,
<ref eId="c00589" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1978/42/section/8/1">s. 8(1)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8881311" marker="F23">
<p>
Words inserted by
<ref eId="c00591" href="http://www.legislation.gov.uk/id/ukpga/1980/48">Finance Act 1980 (c. 48)</ref>
,
<ref eId="c00592" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1980/48/section/4/6">s. 4(6)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8881331" marker="F24">
<p>
Words inserted by
<ref eId="c00594" href="http://www.legislation.gov.uk/id/ukpga/1984/43">Finance Act 1984 (c. 43, SIF 107:2)</ref>
,
<ref eId="c00595" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1984/43/section/5/2">s. 5(2)</ref>
(
<i>a</i>
)(5)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8881361" marker="F25">
<p>
Words substituted by
<ref eId="c00597" href="http://www.legislation.gov.uk/id/ukpga/1984/43">Finance Act 1984 (c. 43, SIF 107:2)</ref>
,
<ref eId="c00598" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1984/43/section/5/2">s. 5(2)</ref>
(
<i>b</i>
)(5)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8881381" marker="F26">
<p>
<ref eId="c00599" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1971/10/section/7/2A">S. 7(2A)</ref>
,(2B) inserted by
<ref eId="c00600" href="http://www.legislation.gov.uk/id/ukpga/1984/43">Finance Act 1984 (c. 43, SIF 107:2)</ref>
,
<ref eId="c00601" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1984/43/section/5/3/5">s. 5(3)(5)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8881421" marker="F27">
<p>
<ref eId="c00605" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1971/10/section/7/3A">S. 7(3A)</ref>
inserted by
<ref eId="c00606" href="http://www.legislation.gov.uk/id/ukpga/1986/41">Finance Act 1986 (c. 41, SIF 107:2)</ref>
,
<ref eId="c00607" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1986/41/section/3/7">s. 3(7)</ref>
,
<ref eId="c00608" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1986/41/schedule/2/part/I/paragraph/3">Sch. 2 Pt. I para. 3</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8881441" marker="F28">
<p>
<ref eId="c00610" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1971/10/section/7/4A">S. 7(4A)</ref>
inserted (1.4.1991) by
<ref eId="c00611" href="http://www.legislation.gov.uk/id/ukpga/1990/19">National Health Service and Community Care Act 1990 (c. 19, SIF 113:2)</ref>
,
<ref eId="c00612" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1990/19/section/60">s. 60</ref>
,
<ref eId="c00613" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1990/19/schedule/8/part/I/paragraph/2">Sch. 8 Pt. I para. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c8881141" marker="C1">
<p>The text of s. 6(2), now spent, is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c8881151" marker="C2">
<p>The text of s. 6(3), part of which is spent, is in the form in which it was originally enacted: it was not wholly reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c8879901" marker="M1">
<p>
<ref eId="c00206" href="http://www.legislation.gov.uk/id/ukpga/1977/49">1977 c. 49</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c8880701" marker="M2">
<p>
<ref eId="c00431" href="http://www.legislation.gov.uk/id/ukpga/1960/16">1960 c. 16</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c8881301" marker="M3">
<p>
<ref eId="c00590" href="http://www.legislation.gov.uk/id/ukpga/1977/49">1977 c. 49</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c8881321" marker="M4">
<p>
<ref eId="c00593" href="http://www.legislation.gov.uk/id/ukpga/1978/29">1978 c. 29</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c8881341" marker="M5">
<p>
<ref eId="c00596" href="http://www.legislation.gov.uk/id/ukpga/1971/68">1971 c. 68</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c8881391" marker="M6">
<p>
<ref eId="c00602" href="http://www.legislation.gov.uk/id/ukpga/1939/82">1939 c.82</ref>
(
<b>101A:2</b>
).
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c8881401" marker="M7">
<p>
<ref eId="c00603" href="http://www.legislation.gov.uk/id/ukpga/1977/5">1977 c.5</ref>
(
<b>113:1</b>
).
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c8881411" marker="M8">
<p>
<ref eId="c00604" href="http://www.legislation.gov.uk/id/ukpga/1975/14">1975 c.14</ref>
(
<b>113:1</b>
).
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c8881431" marker="M9">
<p>
<ref eId="c00609" href="http://www.legislation.gov.uk/id/ukpga/1948/5">1948 c. 5 (12, 13 & 14 Geo. 6)</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c8881451" marker="M10">
<p>
<ref eId="c00614" href="http://www.legislation.gov.uk/id/ukpga/1978/29">1978 c.29</ref>
(
<b>113:2</b>
).
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c8881461" marker="M11">
<p>
<ref eId="c00615" href="http://www.legislation.gov.uk/id/apni/1954/17">1954 c. 17 (N.I.)</ref>
</p>
</note>
</notes>
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<dc:title>Vehicles (Excise) Act 1971 (Repealed 1.9.1994)</dc:title>
<dc:description>An Act to consolidate certain enactments relating to excise duties on mechanically propelled vehicles, and to the licensing and registration of such vehicles with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.</dc:description>
<dc:date>1982-01-01</dc:date>
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<heading> Exemptions from duty</heading>
<section eId="section-4">
<num>4</num>
<heading> Exemptions from duty of certain descriptions of vehicle.</heading>
<subsection eId="section-4-1">
<num>(1)</num>
<intro>
<p>No duty shall be chargeable under this Act in respect of mechanically propelled vehicles of any of the following descriptions, that is to say— </p>
</intro>
<level class="para1" eId="section-4-1-aa">
<num>
<ins class="first" ukl:ChangeId="d29p767" ukl:CommentaryRef="c8879831">
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(aa)
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</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p767" ukl:CommentaryRef="c8879831">electrically propelled vehicles;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-4-1-a">
<num>(a)</num>
<content>
<p>fire engines;</p>
</content>
</level>
<level class="para1" eId="section-4-1-b">
<num>(b)</num>
<content>
<p>vehicles kept by a local authority while they are used or kept on a road for the purposes of their fire brigade service;</p>
</content>
</level>
<level class="para1" eId="section-4-1-c">
<num>(c)</num>
<content>
<p>ambulances;</p>
</content>
</level>
<level class="para1" eId="section-4-1-ca">
<num>
<ins class="first" ukl:ChangeId="d29p793" ukl:CommentaryRef="c8879841">
<noteRef uk:name="commentary" href="#c8879841" class="commentary"/>
(ca)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p793" ukl:CommentaryRef="c8879841">veterinary ambulances;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-4-1-d">
<num>(d)</num>
<content>
<p>road rollers;</p>
</content>
</level>
<level class="para1" eId="section-4-1-e">
<num>(e)</num>
<content>
<p>
vehicles used on tram lines, . . .
<noteRef href="#c8879851" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
;
</p>
</content>
</level>
<level class="para1" eId="section-4-1-f">
<num>(f)</num>
<content>
<p>vehicles used or kept on a road for no purpose other than the haulage of lifeboats and the conveyance of the necessary gear of the lifeboats which are being hauled;</p>
</content>
</level>
<level class="para1" eId="section-4-1-g">
<num>(g)</num>
<content>
<p>
vehicles (including cycles with an attachment for propelling them by mechanical power) which do not exceed
<ins class="first last" ukl:ChangeId="d29p827" ukl:CommentaryRef="c8879861">
<noteRef uk:name="commentary" href="#c8879861" class="commentary"/>
ten
</ins>
hundredweight in weight unladen and are adapted, and used or kept on a road, for invalids;
</p>
</content>
</level>
<level class="para1" eId="section-4-1-h">
<num>(h)</num>
<content>
<p>road construction vehicles used or kept on a road solely for the conveyance of built-in road construction machinery (with or without articles or material used for the purposes of that machinery);</p>
</content>
</level>
<level class="para1" eId="section-4-1-i">
<num>(i)</num>
<content>
<p>vehicles constructed or adapted, and used, solely for the conveyance of machinery for spreading material on roads to deal with frost, ice or snow or for the conveyance of such machinery and articles and material used for the purposes of that machinery;</p>
</content>
</level>
<level class="para1" eId="section-4-1-j">
<num>(j)</num>
<content>
<p>local authority’s watering vehicles;</p>
</content>
</level>
<level class="para1" eId="section-4-1-k">
<num>(k)</num>
<content>
<p>tower wagons used solely by a street lighting authority, or by any person acting in pursuance of a contract with such an authority, for the purpose of installing or maintaining materials or apparatus for lighting streets, roads or public places.</p>
</content>
</level>
<level class="para1" eId="section-4-1-ka">
<num>
<ins class="first" ukl:ChangeId="d29p856" ukl:CommentaryRef="c8879871">
<noteRef uk:name="commentary" href="#c8879871" class="commentary"/>
(ka)
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p856" ukl:CommentaryRef="c8879871">vehicles (other than mowing machines) neither constructed nor adapted for use nor used for the carriage of a driver or passenger;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-4-1-kb">
<num>
<ins ukl:ChangeId="d29p856" ukl:CommentaryRef="c8879871">(kb)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p856" ukl:CommentaryRef="c8879871">vehicles (other than ambulances) used for the carriage of disabled persons by bodies for the time being recognised for the purposes of this paragraph by the Secretary of State;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-4-1-l">
<num>
<noteRef href="#c8879881" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
[(l)
</num>
<content>
<p>
vehicles which are made available by the Secretary of State to any person, body or local authority in pursuance of
<ins class="first" ukl:ChangeId="d29p877" ukl:CommentaryRef="c8879891">
<noteRef uk:name="commentary" href="#c8879891" class="commentary"/>
section 23 or sections 26 and 27 of the
</ins>
<ins class="last" ukl:ChangeId="d29p877" ukl:CommentaryRef="c8879891">
<noteRef href="#c8879901" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
National Health Service Act 1977
</ins>
and which are used in accordance with the terms on which they are so made available.]
</p>
</content>
</level>
</subsection>
<subsection eId="section-4-1A">
<num>
<ins class="first" ukl:ChangeId="d29p883" ukl:CommentaryRef="c8879911">
<noteRef uk:name="commentary" href="#c8879911" class="commentary"/>
(1A)
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p883" ukl:CommentaryRef="c8879911">The Secretary of State shall recognise a body for the purposes of subsection (1)(kb) above if, on application made to him in such manner as he may specify, it appears to him that the body is concerned with the care of disabled persons.</ins>
</p>
</content>
</subsection>
<subsection eId="section-4-1B">
<num>
<ins ukl:ChangeId="d29p883" ukl:CommentaryRef="c8879911">(1B)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p883" ukl:CommentaryRef="c8879911">The issue by the Secretary of State of a nil licence in respect of a mechanically propelled vehicle shall be treated, where the document is issued by virtue of paragraph (kb) of subsection (1) above, as recognition by him for the purposes of that paragraph of the body by reference to whose use of the vehicle the document is issued.</ins>
</p>
</content>
</subsection>
<subsection eId="section-4-1C">
<num>
<ins ukl:ChangeId="d29p883" ukl:CommentaryRef="c8879911">(1C)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p883" ukl:CommentaryRef="c8879911">The Secretary of State may withdraw recognition of a body for the purposes of subsection (1)(kb) above if it appears to him that the body is no longer concerned with the care of disabled persons.</ins>
</p>
</content>
</subsection>
<subsection eId="section-4-1D">
<num>
<ins ukl:ChangeId="d29p883" ukl:CommentaryRef="c8879911">(1D)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p883" ukl:CommentaryRef="c8879911">The reference in subsection (1B) above to the issue by the Secretary of State of a nil licence is a reference to the issue by him in accordance with regulations under this Act of a document which—</ins>
</p>
</intro>
<level class="para1" eId="section-4-1D-a">
<num>
<ins ukl:ChangeId="d29p883" ukl:CommentaryRef="c8879911">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p883" ukl:CommentaryRef="c8879911">is in the form of a vehicle licence, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-4-1D-b">
<num>
<ins ukl:ChangeId="d29p883" ukl:CommentaryRef="c8879911">(b)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p883" ukl:CommentaryRef="c8879911">has the word “NIL” marked in the space provided for indicating the amount of duty payable.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-4-2">
<num>(2)</num>
<intro>
<p>In this section—</p>
</intro>
<hcontainer name="definition">
<content>
<p>
<ins class="first" ukl:ChangeId="d29p928" ukl:CommentaryRef="c8879921">
<noteRef uk:name="commentary" href="#c8879921" class="commentary"/>
</ins>
<term refersTo="#term-ambulance" eId="term-ambulance">
<ins ukl:ChangeId="d29p928" ukl:CommentaryRef="c8879921">ambulance</ins>
</term>
<ins ukl:ChangeId="d29p928" ukl:CommentaryRef="c8879921">”means a vehicle which—</ins>
</p>
</content>
</hcontainer>
<level class="para1" eId="crossheading-exemptions-from-duty_section-4-2-an1">
<num>
<ins ukl:ChangeId="d29p928" ukl:CommentaryRef="c8879921">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p928" ukl:CommentaryRef="c8879921">is constructed or adapted for, and used for no other purpose than, the carriage of sick, injured or disabled persons to or from welfare centres or places where medical or dental treatment is given; and</ins>
</p>
</content>
</level>
<level class="para1" eId="crossheading-exemptions-from-duty_section-4-2-bn1">
<num>
<ins ukl:ChangeId="d29p928" ukl:CommentaryRef="c8879921">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p928" ukl:CommentaryRef="c8879921">is readily identifiable as a vehicle used for the carriage of such persons by virtue of being marked</ins>
<i>
<ins ukl:ChangeId="d29p928" ukl:CommentaryRef="c8879921">Ambulance</ins>
</i>
<ins ukl:ChangeId="d29p928" ukl:CommentaryRef="c8879921"> on both sides;</ins>
</p>
</content>
</level>
<hcontainer name="definition">
<content>
<p>
<ins ukl:ChangeId="d29p928" ukl:CommentaryRef="c8879921"></ins>
<term refersTo="#term-disabled-person" eId="term-disabled-person">
<ins ukl:ChangeId="d29p928" ukl:CommentaryRef="c8879921">disabled person</ins>
</term>
<ins ukl:ChangeId="d29p928" ukl:CommentaryRef="c8879921">”means a person suffering from a physical or mental defect or disability;</ins>
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<ins ukl:ChangeId="d29p928" ukl:CommentaryRef="c8879921"></ins>
<term refersTo="#term-veterinary-ambulance" eId="term-veterinary-ambulance">
<ins ukl:ChangeId="d29p928" ukl:CommentaryRef="c8879921">veterinary ambulance</ins>
</term>
<ins ukl:ChangeId="d29p928" ukl:CommentaryRef="c8879921">”means a vehicle which—</ins>
</p>
</content>
</hcontainer>
<level class="para1" eId="crossheading-exemptions-from-duty_section-4-2-an2">
<num>
<ins ukl:ChangeId="d29p928" ukl:CommentaryRef="c8879921">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p928" ukl:CommentaryRef="c8879921">is used for no other purpose than the carriage of sick or injured animals to or from places where veterinary treatment is given; and</ins>
</p>
</content>
</level>
<level class="para1" eId="crossheading-exemptions-from-duty_section-4-2-bn2">
<num>
<ins ukl:ChangeId="d29p928" ukl:CommentaryRef="c8879921">(b)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p928" ukl:CommentaryRef="c8879921">is readily identifiable as a vehicle used for the carriage of such animals by virtue of being marked “Veterinary Ambulance” on both sides;</ins>
</p>
</content>
</level>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-road-construction-vehicle" eId="term-road-construction-vehicle">road construction vehicle</term>
” means a vehicle constructed or adapted for use for the conveyance of built-in road construction machinery and not constructed or adapted for the conveyance of any other load except articles and material used for the purposes of that machinery;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-road-construction-machinery" eId="term-road-construction-machinery">road construction machinery</term>
” means a machine or contrivance suitable for use for the construction or repair of roads and used for no purpose other than the construction or repair of roads at the public expense;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-built-in-road-construction-machinery" eId="term-built-in-road-construction-machinery">built-in road construction machinery</term>
”, in relation to a vehicle, means road construction machinery built in as part of the vehicle or permanently attached thereto;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-local-authoritys-watering-vehicle" eId="term-local-authoritys-watering-vehicle">local authority’s watering vehicle</term>
” means a vehicle used solely within the area of a local authority by that local authority, or by any person acting in pursuance of a contract with that local authority, for the purpose of cleansing or watering roads or cleansing gulleys;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<ins class="first" ukl:ChangeId="d29p1008" ukl:CommentaryRef="c8879931">
<noteRef uk:name="commentary" href="#c8879931" class="commentary"/>
</ins>
<term refersTo="#term-tower-wagon" eId="term-tower-wagon">
<ins ukl:ChangeId="d29p1008" ukl:CommentaryRef="c8879931">tower wagon</ins>
</term>
<ins ukl:ChangeId="d29p1008" ukl:CommentaryRef="c8879931">”means a goods vehicle—</ins>
</p>
</content>
</hcontainer>
<level class="para1" eId="crossheading-exemptions-from-duty_section-4-2-an3">
<num>
<ins ukl:ChangeId="d29p1008" ukl:CommentaryRef="c8879931">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1008" ukl:CommentaryRef="c8879931">into which there is built, as part of the vehicle, any expanding or extensible contrivance designed for facilitating the erection, inspection, repair or maintenance of overhead structures or equipment, and</ins>
</p>
</content>
</level>
<level class="para1" eId="crossheading-exemptions-from-duty_section-4-2-bn3">
<num>
<ins ukl:ChangeId="d29p1008" ukl:CommentaryRef="c8879931">(b)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p1008" ukl:CommentaryRef="c8879931">which is neither constructed nor adapted for use nor used for the conveyance of any load other than—</ins>
</p>
</intro>
<level class="para2" eId="section-4-2-b-i">
<num>
<ins ukl:ChangeId="d29p1008" ukl:CommentaryRef="c8879931">(i)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1008" ukl:CommentaryRef="c8879931">such a contrivance and articles used in connection therewith, and</ins>
</p>
</content>
</level>
<level class="para2" eId="section-4-2-b-ii">
<num>
<ins ukl:ChangeId="d29p1008" ukl:CommentaryRef="c8879931">(ii)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p1008" ukl:CommentaryRef="c8879931">articles used in connection with the installation or maintenance, by means of such a contrivance, of materials or apparatus for lighting streets, roads or public places</ins>
</p>
</content>
</level>
</level>
<wrapUp>
<blockContainer ukl:Name="BlockText">
<p>
<term refersTo="#term-street-lighting-authority" eId="term-street-lighting-authority">street lighting authority</term>
” means any local authority or Minister having power under any enactment to provide or maintain materials or apparatus for lighting streets, roads or public places.
</p>
</blockContainer>
</wrapUp>
</subsection>
</section>
<section eId="section-5">
<num>5</num>
<heading>
Exemptions from duty in connection with vehicle testing,
<abbr title="et cetera" xml:lang="la">etc.</abbr>
</heading>
<subsection eId="section-5-1">
<num>(1)</num>
<intro>
<p>A mechanically propelled vehicle shall not be chargeable with any duty under this Act by reason of its use on public roads—</p>
</intro>
<level class="para1" eId="section-5-1-a">
<num>(a)</num>
<content>
<p>solely for the purpose of submitting it by previous arrangement for a specified time on a specified date for, or bringing it away from, a compulsory test; or</p>
</content>
</level>
<level class="para1" eId="section-5-1-b">
<num>(b)</num>
<content>
<p>in the course of a compulsory test, solely for the purpose of taking it to, or bringing it away from, any place where a part of the test is to be or, as the case may be, has been carried out, or of carrying out any part of the test, the person so using it being an authorised person; or</p>
</content>
</level>
<level class="para1" eId="section-5-1-c">
<num>(c)</num>
<content>
<p>where the relevant certificate is refused on a compulsory test, solely for the purpose of delivering it by previous arrangement for a specified time on a specified date at a place where work is to be done on it to remedy the defects on the ground of which the certificate was refused, or bringing it away from a place where work has been done on it to remedy such defects.</p>
</content>
</level>
</subsection>
<subsection eId="section-5-2">
<num>(2)</num>
<content>
<p>In paragraph (c) above the reference to work done or to be done on the vehicle to remedy the defects there mentioned is, in a case where the relevant certificate which is refused is a test certificate, a reference to work done or to be done to remedy those defects for a further compulsory test and includes, in a case where the relevant certificate which is refused is a goods vehicle test certificate, type approval certificate or Minister’s approval certificate, a reference to work done or to be done to alter the vehicle in some aspect of design, construction, equipment or marking on account of which the certificate was refused.</p>
</content>
</subsection>
<subsection eId="section-5-3">
<num>(3)</num>
<intro>
<p>In this section—</p>
</intro>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-compulsory-test" eId="term-compulsory-test">compulsory test</term>
” means an examination under
<ins class="first last" ukl:ChangeId="d29p2627" ukl:CommentaryRef="c8880591">
<noteRef uk:name="commentary" href="#c8880591" class="commentary"/>
section 45 of the Road Traffic Act 1988
</ins>
with a view to obtaining a test certificate without which a vehicle licence cannot be granted for the vehicle under this Act or, in the case of a goods vehicle for which by virtue of
<ins class="first last" ukl:ChangeId="d29p2631" ukl:CommentaryRef="c8880601">
<noteRef uk:name="commentary" href="#c8880601" class="commentary"/>
section 66(3) of that Act
</ins>
a vehicle licence cannot be so granted, an examination under regulations under
<ins class="first last" ukl:ChangeId="d29p2635" ukl:CommentaryRef="c8880611">
<noteRef uk:name="commentary" href="#c8880611" class="commentary"/>
section 49 or for the purposes of sections 54 to 58
</ins>
of that Act (examinations as to a goods vehicle’s compliance with construction and use or type approval requirements respectively) or an examination under regulations under
<ins class="first last" ukl:ChangeId="d29p2639" ukl:CommentaryRef="c8880621">
<noteRef uk:name="commentary" href="#c8880621" class="commentary"/>
section 61(2)(a)
</ins>
of that Act (in connection with alterations to goods vehicles subject to type approval requirements) or for the purposes of
<ins class="first last" ukl:ChangeId="d29p2643" ukl:CommentaryRef="c8880631">
<noteRef uk:name="commentary" href="#c8880631" class="commentary"/>
section 60
</ins>
of that Act (appeals);
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-the-relevant-certificate" eId="term-the-relevant-certificate">the relevant certificate</term>
” means a test certificate as defined in subsection (2) of the said
<ins class="first last" ukl:ChangeId="d29p2654" ukl:CommentaryRef="c8880641">
<noteRef uk:name="commentary" href="#c8880641" class="commentary"/>
section 45
</ins>
, a goods vehicle test certificate as defined in the said
<ins class="first last" ukl:ChangeId="d29p2658" ukl:CommentaryRef="c8880641">
<noteRef uk:name="commentary" href="#c8880641" class="commentary"/>
section 49
</ins>
, a type approval certificate or a Minister’s approval certificate as defined in the said
<ins class="first last" ukl:ChangeId="d29p2662" ukl:CommentaryRef="c8880641">
<noteRef uk:name="commentary" href="#c8880641" class="commentary"/>
sections 54 to 58
</ins>
;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-authorised-person" eId="term-authorised-person">authorised person</term>
” in the case of a compulsory test under the said
<ins class="first last" ukl:ChangeId="d29p2673" ukl:CommentaryRef="c8880671">
<noteRef uk:name="commentary" href="#c8880671" class="commentary"/>
section 45
</ins>
means a person authorised as an examiner or appointed as an inspector under that section or acting on behalf of a person so authorised, or a person acting under the personal direction of such a person as aforesaid; and in the case of any other compulsory test means a goods vehicle examiner or a person carrying out the test under his direction or a person driving the vehicle in pursuance of a requirement to do so under regulations under which the compulsory test is carried out;
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-goods-vehicle-examiner" eId="term-goods-vehicle-examiner">goods vehicle examiner</term>
” means an examiner appointed under
<ins class="first last" ukl:ChangeId="d29p2684" ukl:CommentaryRef="c8880681">
<noteRef uk:name="commentary" href="#c8880681" class="commentary"/>
section 68 of the Road Traffic Act 1988
</ins>
or a certifying officer appointed under Part III of
<ins class="first" ukl:ChangeId="d29p2688" ukl:CommentaryRef="c8880691">
<noteRef uk:name="commentary" href="#c8880691" class="commentary"/>
the
</ins>
<ins class="last" ukl:ChangeId="d29p2688" ukl:CommentaryRef="c8880691">
<noteRef href="#c8880701" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Road Traffic Act 1960
</ins>
.
</p>
</content>
</hcontainer>
</subsection>
</section>
<section eId="section-6">
<num>6</num>
<heading> Exemptions from duty in respect of vehicles acquired by overseas residents.</heading>
<intro>
<p>
—[
<noteRef href="#c8881101" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
</p>
</intro>
<subsection eId="section-6-1">
<num>(1)</num>
<content>
<p>
A mechanically propelled vehicle shall not be chargeable with any duty under this Act if it has been supplied to the person keeping it by a taxable person within the meaning of
<ins class="first last" ukl:ChangeId="d29p3227" ukl:CommentaryRef="c8881111">
<noteRef uk:name="commentary" href="#c8881111" class="commentary"/>
section 2(2) of the Value Added Tax Act 1983
</ins>
and the supply has been zero-rated in pursuance of
<ins class="first last" ukl:ChangeId="d29p3231" ukl:CommentaryRef="c8881111">
<noteRef uk:name="commentary" href="#c8881111" class="commentary"/>
subsection (7) of section 16
</ins>
of that Act; but if, at any time, the value added tax that would have been chargeable on the supply but for the zero-rating becomes payable under
<ins class="first last" ukl:ChangeId="d29p3235" ukl:CommentaryRef="c8881111">
<noteRef uk:name="commentary" href="#c8881111" class="commentary"/>
subsection (9)
</ins>
of that section, or would have become so payable but for any authorisation or waiver under that subsection, then the provisions of subsection (3) below shall apply in relation to that vehicle.]
</p>
</content>
</subsection>
<subsection eId="section-6-2">
<num>(2)</num>
<intro>
<p>Where in the case of any mechanically propelled vehicle it is shown to the satisfaction of the Secretary of State—</p>
</intro>
<level class="para1" eId="section-6-2-a">
<num>(a)</num>
<content>
<p>that the vehicle is not chargeable with purchase tax; and</p>
</content>
</level>
<level class="para1" eId="section-6-2-b">
<num>(b)</num>
<content>
<p>that the vehicle is being acquired from a person who is for the time being registered as a manufacturer of such vehicles by the Secretary of State and who is the manufacturer of the vehicle for the purposes of that register; and</p>
</content>
</level>
<level class="para1" eId="section-6-2-c">
<num>(c)</num>
<content>
<p>that the person so acquiring the vehicle would fall to be treated as an overseas resident for the purposes of the said section 23,</p>
</content>
</level>
<wrapUp>
<p>the Secretary of State may exempt the vehicle from duty under this Act for a period of twelve months subject to specified conditions, being such conditions as the Secretary of State may from time to time think necessary for the protection of the revenue; but if at any time during those twelve months any of the conditions subject to which the exemption is granted is not complied with, the provisions of subsection (3) below shall apply in relation to the vehicle.</p>
</wrapUp>
</subsection>
<subsection eId="section-6-3">
<num>(3)</num>
<intro>
<p>Where under subsection (1) or (2) above the provisions of this subsection are to apply in relation to a vehicle, the vehicle shall be deemed never to have been exempted from duty under the said subsection (1) or (2) and, without prejudice to the provisions of section 9 of this Act, unless, or except to the extent that, the Secretary of State sees fit to waive payment of the whole or part of the duty, there shall be recoverable by the Secretary of State as a debt due to him—</p>
</intro>
<level class="para1" eId="section-6-3-a">
<num>(a)</num>
<content>
<p>from the person by whom the vehicle was acquired from its manufacturer, the duty in respect of the whole period since the registration of the vehicle; or</p>
</content>
</level>
<level class="para1" eId="section-6-3-b">
<num>(b)</num>
<content>
<p>from any other person who is for the time being the keeper of the vehicle, the duty in respect of the period since the vehicle was first kept by that other person,</p>
</content>
</level>
<wrapUp>
<p>other than any part of that period by reference to which there was calculated an amount ordered to be paid by the person in question in respect of the vehicle in pursuance of section 9(1) of this Act.</p>
</wrapUp>
</subsection>
</section>
<section eId="section-7">
<num>7</num>
<heading> Miscellaneous exemptions from duty.</heading>
<subsection eId="section-7-1">
<num>(1)</num>
<intro>
<p>If an applicant for a vehicle licence satisfies the Secretary of State that the vehicle is intended to be used on public roads—</p>
</intro>
<level class="para1" eId="section-7-1-a">
<num>(a)</num>
<content>
<p>only in passing from land in his occupation to other land in his occupation, and</p>
</content>
</level>
<level class="para1" eId="section-7-1-b">
<num>(b)</num>
<content>
<p>for distances not exceeding in the aggregate six miles in any calendar week,</p>
</content>
</level>
<wrapUp>
<p>then, with the consent of the Treasury, the Secretary of State may exempt the vehicle from the duty chargeable under this Act in respect of the use of the vehicle on roads; but if a vehicle so exempted is used on public roads otherwise than for the purpose or to the extent specified above, the vehicle shall cease to be exempted.</p>
</wrapUp>
</subsection>
<subsection eId="section-7-2">
<num>
<noteRef href="#c8881291" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
[(2)
</num>
<intro>
<p>A mechanically propelled vehicle shall not be chargeable with any duty under this Act by reason of its use by or for the purposes of a person (“a disabled person”) suffering from a physical defect or disability or by reason of its being kept for such use if—</p>
</intro>
<level class="para1" eId="section-7-2-a">
<num>(a)</num>
<content>
<p>it is registered under this Act in the name of that person; and</p>
</content>
</level>
<level class="para1" eId="section-7-2-b">
<num>(b)</num>
<content>
<p>
he has obtained, or is eligible for, a grant under paragraph 2 of Schedule 2 to the
<noteRef href="#c8881301" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
National Health Service Act 1977
<ins class="first" ukl:ChangeId="d29p3496" ukl:CommentaryRef="c8881311">
<noteRef uk:name="commentary" href="#c8881311" class="commentary"/>
or section 46(3) of the
</ins>
<ins class="last" ukl:ChangeId="d29p3496" ukl:CommentaryRef="c8881311">
<noteRef href="#c8881321" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
National Health Service (Scotland) Act 1978
</ins>
in relation to that vehicle or is in receipt of a mobility allowance
<ins class="first last" ukl:ChangeId="d29p3502" ukl:CommentaryRef="c8881331">
<noteRef uk:name="commentary" href="#c8881331" class="commentary"/>
or a mobility supplement
</ins>
; and
</p>
</content>
</level>
<level class="para1" eId="section-7-2-c">
<num>(c)</num>
<content>
<p>
no other vehicle registered in his name under this Act is exempted from duty under this subsection or section 7 of the
<noteRef href="#c8881341" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Finance Act 1971;
</p>
</content>
</level>
<wrapUp>
<p>
and for the purposes of this subsection a vehicle shall be deemed to be registered in the name of a disabled person in receipt of a mobility allowance
<ins class="first last" ukl:ChangeId="d29p3516" ukl:CommentaryRef="c8881331">
<noteRef uk:name="commentary" href="#c8881331" class="commentary"/>
or a mobility supplement
</ins>
if it is registered in the name of
<ins class="first last" ukl:ChangeId="d29p3520" ukl:CommentaryRef="c8881361">
<noteRef uk:name="commentary" href="#c8881361" class="commentary"/>
an appointee
</ins>
or in the name of a person nominated for the purposes of this subsection by the disabled person or by
<ins class="first last" ukl:ChangeId="d29p3524" ukl:CommentaryRef="c8881361">
<noteRef uk:name="commentary" href="#c8881361" class="commentary"/>
an appointee].
</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-7-2A">
<num>
<ins class="first" ukl:ChangeId="d29p3527" ukl:CommentaryRef="c8881381">
<noteRef uk:name="commentary" href="#c8881381" class="commentary"/>
(2A)
</ins>
</num>
<hcontainer name="wrapper2">
<intro>
<p>
<ins ukl:ChangeId="d29p3527" ukl:CommentaryRef="c8881381">In subsection (2) above—</ins>
</p>
</intro>
<hcontainer name="definition">
<content>
<p>
<ins ukl:ChangeId="d29p3527" ukl:CommentaryRef="c8881381"></ins>
<term refersTo="#term-mobility-supplement" eId="term-mobility-supplement">
<ins ukl:ChangeId="d29p3527" ukl:CommentaryRef="c8881381">mobility supplement</ins>
</term>
<ins ukl:ChangeId="d29p3527" ukl:CommentaryRef="c8881381">”means a mobility supplement under—</ins>
</p>
</content>
</hcontainer>
<level class="para1" eId="section-7-2A-a">
<num>
<ins ukl:ChangeId="d29p3527" ukl:CommentaryRef="c8881381">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3527" ukl:CommentaryRef="c8881381">a scheme made under the Personal Injuries (Emergency Provisions) Act </ins>
<ins ukl:ChangeId="d29p3527" ukl:CommentaryRef="c8881381">
<noteRef href="#c8881391" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
1939, or
</ins>
</p>
</content>
</level>
<level class="para1" eId="section-7-2A-b">
<num>
<ins ukl:ChangeId="d29p3527" ukl:CommentaryRef="c8881381">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3527" ukl:CommentaryRef="c8881381">an Order in Council made under section 12 of the Social Security (Miscellaneous Provisions) Act </ins>
<ins ukl:ChangeId="d29p3527" ukl:CommentaryRef="c8881381">
<noteRef href="#c8881401" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
1977,
</ins>
</p>
</content>
</level>
</hcontainer>
<hcontainer name="wrapper2">
<intro>
<p>
<ins ukl:ChangeId="d29p3527" ukl:CommentaryRef="c8881381">or any payment appearing to the Secretary of State to be of a similar kind and specified by him by order made by statutory instrument; and</ins>
</p>
</intro>
<hcontainer name="definition">
<content>
<p>
<ins ukl:ChangeId="d29p3527" ukl:CommentaryRef="c8881381"></ins>
<term refersTo="#term-appointee" eId="term-appointee">
<ins ukl:ChangeId="d29p3527" ukl:CommentaryRef="c8881381">appointee</ins>
</term>
<ins ukl:ChangeId="d29p3527" ukl:CommentaryRef="c8881381">”means—</ins>
</p>
</content>
</hcontainer>
<level class="para1" eId="section-7-2A-i">
<num>
<ins ukl:ChangeId="d29p3527" ukl:CommentaryRef="c8881381">(i)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3527" ukl:CommentaryRef="c8881381">a person appointed pursuant to regulations under the Social Security Act </ins>
<ins ukl:ChangeId="d29p3527" ukl:CommentaryRef="c8881381">
<noteRef href="#c8881411" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
1975 to exercise any of the rights or powers of a person in receipt of a mobility allowance, or
</ins>
</p>
</content>
</level>
<level class="para1" eId="section-7-2A-ii">
<num>
<ins ukl:ChangeId="d29p3527" ukl:CommentaryRef="c8881381">(ii)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3527" ukl:CommentaryRef="c8881381">a person to whom a mobility supplement is paid for application for the benefit of another person in receipt of the supplement.</ins>
</p>
</content>
</level>
</hcontainer>
</subsection>
<subsection eId="section-7-2B">
<num>
<ins ukl:ChangeId="d29p3527" ukl:CommentaryRef="c8881381">(2B)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p3527" ukl:CommentaryRef="c8881381">An order under subsection (2A) above may provide that it shall be deemed to have come into force on any date after 20th November 1983.</ins>
</p>
</content>
</subsection>
<subsection eId="section-7-3">
<num>(3)</num>
<content>
<p>A mechanically propelled vehicle shall not be chargeable with any duty under this Act by reason of its use for clearing snow from public roads by means of a snow plough or similar contrivance, whether forming part of the vehicle or not, or by reason of its being kept for such use or by reason of its use for the purpose of going to or from the place where it is to be used for clearing snow from public roads by those means.</p>
</content>
</subsection>
<subsection eId="section-7-3A">
<num>
<ins class="first" ukl:ChangeId="d29p3595" ukl:CommentaryRef="c8881421">
<noteRef uk:name="commentary" href="#c8881421" class="commentary"/>
(3A)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p3595" ukl:CommentaryRef="c8881421">Regulations under this Act may provide that, in such cases, subject to such conditions and for such period as may be prescribed, a mechanically propelled vehicle shall not be chargeable with any duty under this Act if it has been imported by —</ins>
</p>
</intro>
<level class="para1" eId="section-7-3A-a">
<num>
<ins ukl:ChangeId="d29p3595" ukl:CommentaryRef="c8881421">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3595" ukl:CommentaryRef="c8881421">a person for the time being appointed to serve with any body, contingent or detachment of the forces of any prescribed country, being a body, contingent or detachment which is for the time being present in the United Kingdom on the invitation of Her Majesty’s Government in the United Kingdom, or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-7-3A-b">
<num>
<ins ukl:ChangeId="d29p3595" ukl:CommentaryRef="c8881421">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3595" ukl:CommentaryRef="c8881421">a member of any country’s military forces, except Her Majesty’s United Kingdom forces, who is for the time being appointed to serve in the United Kingdom under the orders of any prescribed organisation, or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-7-3A-c">
<num>
<ins ukl:ChangeId="d29p3595" ukl:CommentaryRef="c8881421">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3595" ukl:CommentaryRef="c8881421">a person for the time being recognised by the Secretary of State as a member of a civilian component of such a force as is mentioned in paragraph (</ins>
<i>
<ins ukl:ChangeId="d29p3595" ukl:CommentaryRef="c8881421">a</ins>
</i>
<ins ukl:ChangeId="d29p3595" ukl:CommentaryRef="c8881421">) above or as a civilian member of such an organisation as is mentioned in paragraph (</ins>
<i>
<ins ukl:ChangeId="d29p3595" ukl:CommentaryRef="c8881421">b</ins>
</i>
<ins ukl:ChangeId="d29p3595" ukl:CommentaryRef="c8881421">) above, or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-7-3A-d">
<num>
<ins ukl:ChangeId="d29p3595" ukl:CommentaryRef="c8881421">(d)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3595" ukl:CommentaryRef="c8881421">any prescribed dependant of a person falling within paragraph (</ins>
<i>
<ins ukl:ChangeId="d29p3595" ukl:CommentaryRef="c8881421">a</ins>
</i>
<ins ukl:ChangeId="d29p3595" ukl:CommentaryRef="c8881421">), paragraph (</ins>
<i>
<ins ukl:ChangeId="d29p3595" ukl:CommentaryRef="c8881421">b</ins>
</i>
<ins ukl:ChangeId="d29p3595" ukl:CommentaryRef="c8881421">) or paragraph (</ins>
<i>
<ins ukl:ChangeId="d29p3595" ukl:CommentaryRef="c8881421">c</ins>
</i>
<ins class="last" ukl:ChangeId="d29p3595" ukl:CommentaryRef="c8881421">) above.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-7-4">
<num>(4)</num>
<content>
<p>
Regulations under this Act may provide that, in such cases and subject to such conditions as may be prescribed, a mechanically propelled vehicle shall not be chargeable with any duty under this Act by reason of any use made of it for the purpose of a public or local authority’s functions in connection with civil defence as defined in the
<noteRef href="#c8881431" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Civil Defence Act 1948, or by reason of its being kept on a road for any such use, or both.
</p>
</content>
</subsection>
<subsection eId="section-7-4A">
<num>
<ins class="first" ukl:ChangeId="d29p3650" ukl:CommentaryRef="c8881441">
<noteRef uk:name="commentary" href="#c8881441" class="commentary"/>
(4A)
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3650" ukl:CommentaryRef="c8881441">A mechanically propelled vehicle shall not be chargeable with any duty under this Act at a time when it is used or kept on a road by a health service body, as defined in section 60(7) of the National Health Service and Community Care Act 1990 or a National Health Service trust established under Part I of that Act or the National Health Service (Scotland) Act </ins>
<ins class="last" ukl:ChangeId="d29p3650" ukl:CommentaryRef="c8881441">
<noteRef href="#c8881451" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
1978.
</ins>
</p>
</content>
</subsection>
<subsection eId="section-7-5">
<num>(5)</num>
<intro>
<p>
Regulations under this Act may provide for the total or partial exemption for a limited period from the duty chargeable under this Act of any mechanically propelled vehicles for the time being licensed under section 1 or 10 of the
<noteRef href="#c8881461" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Vehicles (Excise) Act (Northern Ireland) 1954; and, without prejudice to section 37(1) of this Act, regulations made under this subsection may—
</p>
</intro>
<level class="para1" eId="section-7-5-a">
<num>(a)</num>
<content>
<p>make different provision in relation to vehicles of different descriptions;</p>
</content>
</level>
<level class="para1" eId="section-7-5-b">
<num>(b)</num>
<content>
<p>provide that any exemption conferred by the regulations in respect of any vehicle shall have effect subject to such conditions as may be prescribed.</p>
</content>
</level>
</subsection>
</section>
</hcontainer>
</body>
</act>
</akomaNtoso>