Sch. 7 Pt. I para. 1(c) repealed (1.6.1994) by 1994 c. 9, ss. 5, 258, Sch. 2 paras. 20(2), 29, Sch. 26 Pt. I(2), Note

Sch. 7 Pt. I para. 3(b) repealed (1.6.1994) by 1994 c. 9, ss. 5, 258, Sch. 2 paras. 20(2), 29, Sch. 26. Pt. I(2), Note

Sch. 7 Pt. I para. 5: words in s. 2A(1) repealed (1.6.1994) by 1994 c. 9, s. 258, Sch. 26 Pt. I(2), Note

Sch. 7 Pt. I para 5(aa) inserted by Finance Act 1986 (c. 41, SIF 107:2), s. 3(7), Sch. 2 Pt. I para. 1(2)

Words substituted by Finance Act 1986 (c. 41, SIF 107:2), s. 3(7), Sch. 2 Pt. I para. 1(3)

Words substituted (1.8.1980) by Finance Act 1980 (c. 48), s. 4(5)(7)

Sch. 7 Pt. I para. 7(b)(ii) repealed by Finance Act 1987 (c. 16, SIF 107:2), ss. 2(6)(8), 72(7), Sch. 1 Pt. III para. 12(a), Sch. 16 Pt. I Note 2

Words substituted by Finance Act 1987 (c. 16, SIF 107:2), s. 2(6)(8), Sch. 1 Pt. III para. 12(a)

Words in Sch. 7 Pt. I para. 12 substituted (3.5.1994) by 1994 c. 9, s. 5, Sch. 2 para. 20(3)

Sch. 7 Pt. I para. 12: subsections (4)(4A)(5)(5A) substituted (3.5.1994) by 1994 c. 9, s. 5, Sch. 2 para. 20(3)

Words repealed by Finance Act 1986 (c. 41, SIF 107:2), ss. 3(7)(8), 114(6), Sch. 2 Pt. I para. 5, Sch. 23 Pt. II

Sch. 7 para. 17A inserted by Finance Act 1982 (c. 39, SIF 107:2), s. 7(3)

Sch.7 para. 17A(b)(ii) repealed by Finance Act 1987 (c. 16, SIF 107:2), ss. 2(6)(8), 72(7), Sch. 1 Pt. III para. 12(b), Sch. 16 Pt. I Note 2

Words substituted by Finance Act 1987 (c. 16, SIF 107:2), s. 2(6)(8), Sch. 1 Pt. III para. 12(b)

Sch. 7 Pt. I para. 18 repealed (1.6.1994) by 1994 c. 9, ss. 5, 258, Sch. 2 paras. 20(2), 29, Sch. 26 Pt. I(2), Note

Sch. 7 Pt. I para. 19 repealed (1.6.1994) by 1994 c. 9, ss. 5, 258, Sch. 2 paras. 20(2), 29, Sch. 26 Pt. I(2), Note

Sch. 7 Pt. I para. 20: words in s. 23(1)(b) substituted (3.5.1994) by 1994 c. 9, s. 5, Sch. 2 para. 11(2)(a)

Words inserted by Finance Act 1987 (c. 16, SIF 107:2), s. 2(6)(8), Sch. 1 Pt. III para. 16(3)(a)

Word substituted by Finance Act 1989 (c. 26, SIF 107:2), s. 13

Word inserted by Finance Act 1987 (c. 16, SIF 107:2), s. 2(6)(8), Sch. 1 Pt. III para. 16(3)(b)

Sch. 7 Pt. I para. 20: words in s. 23(1)(e) substituted (3.5.1994) by 1994 c. 9, s. 5, Sch. 2 para. 11(2)(b)

Words repealed by Finance Act 1986 (c. 41, SIF 107:2), ss. 3(7)(8), 114(6), Sch. 2 Pt. I para. 6(b), Sch. 23 Pt. II

Sch. 7 Pt. I para. 20: words in s. 23(1)(f) repealed (3.5.1994) by 1994 c. 9, s. 258, Sch. 26 Pt. I(3)

Sch. 7 Pt. I para. 20: words in s. 23(2)(c) substituted (3.5.1994) by 1994 c. 9, s. 5,Sch. 2 para. 11(3)

Sch. 7 Pt. I para. 20: s. 23(5) inserted (3.5.1994) by 1994 c. 9, s. 5, Sch. 2 para. 11(4)

Sch. 7 Pt. I para. 21 repealed (1.6.1994) by 1994 c. 9, ss. 5, 258, Sch. 2 paras. 20(2), 29, Sch. 26 Pt. I(2), Note

Sch. 7 Pt. I para. 22 repealed (1.6.1994) by 1994 c. 9, ss. 5, 258, Sch. 2 paras. 20(2), 29, Sch. 26 Pt. I(2), Note

Sch. 7 Pt. I para. 23 (so far as it relates to section 26(2)of the amended Act) repealed (1.6.1994) by 1994 c. 9, ss. 5, 258, Sch. 2 para. 20(2), Sch. 26 Pt. I(2), Note

S. 37(3) as set out in para. 24 substituted by Finance Act 1987 (c. 16, SIF 107:2), s. 2, Sch. 1 Pt. III para. 18(4)

Sch. 7 Pt. I para. 24: words in s. 37(3) as set out therein repealed (3.5.1994) by 1994 c. 9, s. 258, Sch. 26 Pt. I(3)

Sch. 7 Pt. I para. 24: words in s. 37(3A) as set out therein repealed (3.5.1994) by 1994 c. 9, s. 258, Sch. 26 Pt. I(3)

Para. 20 amended by Finance Act 1976 (c. 40), s. 11(3)

1969 c. 27.

1949 c. 89.

1962 c. 13.

1962 c. 13.

http://www.legislation.gov.uk/ukpga/1971/10/schedule/7/1994-09-01Vehicles (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 Database2015-10-021994-09-01 SCHEDULESSCHEDULE 7

Section 39.

Transitional ProvisionsPart I Modifications of this Act relating to the system of Vehicle Licensing and Registration etc. Excise duty on, and licensing of, mechanically propelled vehicles1

Section 2(1) shall have effect as if—

(a)

there were inserted at the beginning the words “Subject to the provisions of section 2A of this Act”;

(b)

in paragraph (a) and in paragraph (b) there were added at the end the words “running from the beginning of the month in which the licence first has effect”;

(c)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(d)

the words following paragraph (c) were omitted.

2

Section 2 shall have effect as if subsections (2) and (3) were omitted.

3

Section 2(4) shall have effect as if—

(a)

there were inserted at the beginning the words “Subject to the provisions of section 2A of this Act”;

(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4

Section 2 shall have effect as if subsections (5) and (6) were omitted.

5

After section 2 there shall be inserted the following section—

2A Power to modify duration of licences and rates of duty.(1)

Subject to the following provisions of this section, the Secretary of State may by order provide that vehicle licences . . . may be taken out for such periods as may be specified in the order, being—

(a)

periods of a fixed number of months (not exceeding fifteen) running from the beginning of the month in which the licence first has effect; or

(aa)

in the case of licences taken out on the first registration of vehicles of such description as may be so specified, periods exceeding by such number of days (not exceeding thirty) as may be determined by or under the order the periods for which the licence would otherwise have effect by virtue of section 2(1) above or any provision made under paragraph (a) above; or

(b)

in the case of vehicles of such description, or of such description and used in such circumstances, as may be so specified, periods of less than a month.

(2)

A licence for any period specified in an order under this section shall be taken out on payment of duty at such rate as may be so specified:

Provided that—

(a)

the rate of duty on any licence taken out for a vehicle for a period of a fixed number of months other than twelve or for a period of less than a month shall be such as to bear to the annual rate of duty applicable to that vehicle no less proportion than the period for which the licence is taken out bears to a year; and

(b)

the rate of duty on any licence taken out for a vehicle for a period of three months or for a period of four months shall not exceed for each month of the period ten per cent. of the annual rate of duty applicable to the vehicle.

(3)

Any order made by the Secretary of State under this section may be made so as to apply only to vehicles of specified descriptions and may make different provision for vehicles of different descriptions or for different circumstances.

(4)

The power to make orders under this section shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament and shall include power to make transitional provisions to vary or revoke any such order and to amend or repeal the following provisions of section 2 of this Act, that is to say, in subsection (1), paragraphs (a), (b) and (c) and, in subsection (4), paragraphs (b) and (c) and so much of the remainder of the subsection as relates to those two paragraphs.

Liability to pay duty and consequences of non-payment thereof6

Section 8 shall have effect as if subsection (2) were omitted.

7

Section 9 shall have effect as if—

(a)

in subsection (2) for the words “one-three-hundred and sixty-fifth” there were substituted the words “one twelfth”, for the words “day in the relevant period” there were substituted the words “calendar month or part of a calendar month in the relevant period” and, in the proviso, for the words “day following that on which” there were substituted the words “calendar month immediately following that in which”;

(b)

in subsection (3)—

(i)

in paragraph (a), for the word “day” there were substituted the words “month or part of a month”;

(ii)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(iii)

in paragraph (d) and in the words following paragraph (d), for the word “day” there were in each case substituted the words “month or part”;

(c)

in subsection (4), for the words “In relation to any day” there were substituted the words “In relation to any month or part of a month”, for the words “on that day” there were substituted the words “at the beginning of that month or part” and for the words “such day” there shall be substituted the words “such month or part”.

8

Sections 10 and 11 shall be omitted.

Issue, exhibition, exchange, surrender, etc. of licences9

Section 12 shall have effect as if subsection (5) were omitted.

10

Section 13 shall be omitted.

11

Sections 14 and 15 shall be omitted.

12

Section 16 shall have effect as if for subsections (4) to (5) there were substituted the following subsections—(4)

A trade licence may be taken out—

(a)

for one calendar year;

(b)

for a period of six months beginning with the first day of January or of July; or

(c)

where subsection (4A) below applies, for a period of seven, eight, nine, ten or eleven months beginning with the first day of any month other than January or July.

(4A)

This subsection applies where the person taking out the licence—

(a)

is not a motor trader or vehicle tester (having satisfied the Secretary of State as mentioned in subsection (1A) above); or

(b)

does not hold any existing trade licence.

(5)

The rate of duty applicable to a trade licence—

(a)

if the licence is taken out for a calendar year, shall be—

(i)

the annual rate currently applicable to a vehicle falling within paragraph 3 of Part II of Schedule 1 to this Act if the licence is to be used only for vehicles to which that Schedule 1 applies; and

(ii)

otherwise, the annual rate currently applicable to a vehicle falling within paragraph 2 of Part II of Schedule 5 to this Act;

(b)

if the licence is taken out for a period of six months, shall be fifty-five per cent. of the rate applicable to the corresponding trade licence taken out for a calendar year; and

(c)

if the licence is taken out for a period of seven, eight, nine, ten or eleven months, shall be the aggregate of—

(i)

fifty-five per cent. of the rate applicable to the corresponding trade licence taken out for a calendar year, and

(ii)

one-sixth of the amount arrived at under sub-paragraph (i) above in respect of each month in the period in excess of six.

(5A)

In determining a rate of duty under subsection (5)(b) or (c) any fraction of five pence—

(a)

if it exceeds two and a half pence, shall be treated as five pence; and

(c)

otherwise, shall be disregarded.

13

Section 17 shall have effect as if there were substituted for subsections (1) and (2) the following subsections—(1)

The holder of a licence (other than a licence for a tramcar) may at any time surrender the licence to the Secretary of State.

(2)

Where a licence is surrendered to the Secretary of State under subsection (1) above, the holder shall be entitled to be repaid by the Secretary of State by way of rebate of duty paid for the licence the following amount in respect of each complete month of the period of the currency of the licence which is unexpired at the date of the surrender, that is to say—

(a)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , an amount equal to one twelfth of the annual rate of duty chargeable on the licence.

14

Until the date appointed for the cesser of paragraph 10 above section 17 shall have effect as if subsection (3) were omitted.

15

On and after the said date section 17(3) shall have effect until the date appointed for the cesser of paragraph 13 above as if paragraph (b) were omitted together with the words from “or, if the Secretary of State so directs” to “application” in the second place where it occurs.

16

Section 17 shall have effect as if subsection (4) were omitted.

17

Section 18(3) shall have effect as if for the words “number of days” there were substituted in each place where they occur the words “number of months” and for the words from “that period being treated” to the end there were substituted the words “any incomplete month being treated as a whole month”.

[17A

Section 18A shall have effect as if—

(a)

in subsection (2) for the words “one three-hundred and sixty-fifth” there were substituted the words “one twelfth” and for the words “day in the relevant period” there were substituted the words “calendar month or part of a calendar month in the relevant period”;

(b)

in subsection (7)—

(i)

in paragraph (a), for the word “day” there were substituted the words “month or part of a month”;

(ii)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(iii)

in paragraph (c) and in the words following that paragraph, for the word “day” there were in each case substituted the words “month or part”;

(c)

in subsection (9), for the words “any day comprised in the relevant period” there were substituted the words “any month or part of a month comprised in the relevant period.”]

Registration and registration marks, etc.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .18

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .19

20

For section 23 there shall be substituted the following—

23(1)

Regulations under this Act may—

(a)

make provision with respect to the registration of mechanically propelled vehicles;

(b)

require the Secretary of State to make the prescribed returns with respect to mechanically propelled vehicles registered with him, and provide for making any particulars contained in the register available for use by the prescribed persons on payment, in the prescribed cases, of a fee of such amount as appears to the Secretary of State reasonable in the circumstances of the case;

(c)

require any person by whom or to whom any mechanically propelled vehicle is sold or disposed of to furnish the prescribed particulars in the prescribed manner;

(d)

provide for the issue of registration documents in respect of the registration of any mechanically propelled vehicle, and for the transfer surrender and production, and the inspection by the prescribed persons, of any documents so issued;

(e)

provide for the issue of new registration documents in the place of any such documents which are or may be lost, stolen, destroyed or damaged, . . . ; and

(f)

prescribe the size, shape and character of the registration marks . . . to be fixed on any vehicle and the manner in which those marks . . . are to be displayed and rendered easily distinguishable whether by night or by day.

(2)

Regulations under this Act may—

(a)

prescribe the form of, and the particulars to be included in, the register of trade licences;

(b)

make provision for assigning general registration marks to persons holding trade licences and, without prejudice to the foregoing, prescribe the registration marks to be carried by vehicles the use of which is authorised by virtue of such licences; and

(c)

make provision for the issue of trade plates to holders of trade licences and for the charging of a fee for the replacement of trade plates which are or may be lost, stolen, destroyed or damaged by reason of damage to them or of their loss or destruction.

(3)

Regulations under this Act may—

(a)

extend any of the provisions as to registration, and provisions incidental to any such provisions, to any mechanically propelled vehicles in respect of which duty is not chargeable under this Act (including vehicles belonging to the Crown); and

(b)

provide for the identification of any such vehicles.

(4)

Regulations under subsection (3) above which require a person to furnish information relating to vehicles exempted from duty by virtue of section 7(2) of this Act may require him to furnish in addition such evidence of the facts giving rise to the exemption as is prescribed by the regulations.

(5)

Regulations under subsection (3) above which require a person to furnish information relating to vehicles exempted from duty by reason of the continued operation of the provisions mentioned in section 12(1) of the Finance (No. 2) Act 1992 may require him to furnish in addition such evidence of the facts giving rise to the exemption as is prescribed by the regulations.

Miscellaneous. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .21

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .22

23

Section 26 shall have effect as if in subsection (1) there were substituted for the reference to section 23(c) of this Act a reference to section 23(2)(c) thereof; and as if in subsection (2) there were omitted therefrom the words “or for the allocation of temporary licences or registration marks”.

Supplementary24

For section 37(3) there shall be substituted the following subsection— (3)

Any person who contravenes or fails to comply with any regulations under this Act (other than regulations under section . . . 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 . . .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 . . .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 subsection (3)(a) above shall not affect the punishment for a contravention ofor failure to comply with those regulations before they were so prescribed.

.

Part II Other Transitional Provisions and Savings1

In so far as any regulation, order, licence or other instrument made or issued, or having effect as if made or issued, under any enactment repealed by this Act or any other thing done or deemed to have been done under any such enactment, could have been made, issued or done under a corresponding provision of this Act it shall not be invalidated by the repeals effected by section 39(5) of this Act, but shall have effect as if made, issued or done under that corresponding provision.

Provided that this paragraph shall not be construed as saving the order specified in Part II of Schedule 8 to this Act.

2

Without prejudice to paragraph 1 above, any provision of this Act relating to anything done or required or authorised to be done under, or by reference to, that provision, this Act or any other provision of this Act shall have effect as if any reference to that provision, to this Act or to that other provision, as the case may be, included a reference to the corresponding provision of the enactments repealed by this Act or to the Act containing the corresponding provision so repealed.

3

No licence or other instrument issued or made or having effect as if issued or made by a local authority under any enactment repealed by this Act and nothing done or deemed to have been done by or in relation to a local authority under any such enactment shall be prevented from being treated for the purposes of the foregoing paragraphs as a licence or other instrument or other thing which could have been issued, made or done under a corresponding provision of this Act by reason only that it could have been issued, made or done under that corresponding provision by or in relation to the Secretary of State and not by or in relation to a local authority.

In this paragraph “local authority” has the same meaning as it has in the Vehicle and Driving Licences Act 1969.

4

No licence issued under this Act and in force when any of the following modifications of this Act contained in Part I of this Schedule ceases to have effect under section 39(2) of this Act shall be affected by reason of any such modification so ceasing to have effect; nor shall any right to be repaid by way of rebate of duty any such amount as is referred to in section 17(2) accruing on a surrender of a licence before the modification contained in paragraph 13 of the said Part I ceases to have effect under the said section 39(2) be affected by reason of that modification so ceasing to have effect.

The modifications of this Act referred to above are those contained in paragraphs 1, 2, 3, 5, 12 and 17 of the said Part I.

5

Nothing in this Act shall affect the enactments repealed thereby in their operation in relation to offences committed before the commencement of this Act.

6

In relation to a vehicle for which a licence was issued before and is in force after the commencement of this Act, or the last licence was issued between the commencement of the Vehicles (Excise) Act 1949 and the commencement of this Act, section 1(3) of this Act shall have effect as if for the reference in paragraph (a) to the same Schedule to this Act there were substituted a reference to the Schedule to this Act corresponding to the enactment under which duty was chargeable for the licence.

7

In relation to a vehicle exempted from duty under the Vehicles (Excise) Act 1962 by virtue of section 6(2A) or (2B) thereof to which the provisions of section 6(3) of this Act apply, the reference in the said section 6(3) to the vehicle being deemed never to have been exempted from duty under subsection (1) or (2) of that section shall include a reference to the vehicle being deemed never to have been exempted from duty under the said section 6(2A) or (2B).

8

In relation to a vehicle for which a licence was taken out before and is in force at the commencement of this Act, section 18 of this Act shall have effect as if—

(a)

any reference to any rate of duty or amount payable under this Act included a reference to a rate of duty or an amount payable under the Vehicles (Excise) Act 1962;

(b)

for any reference to duty paid in respect of a vehicle at a rate applicable under Schedule 4 to this Act, there were substituted a reference to duty paid at a rate applicable under Schedule 4 to the said Act of 1962.

9

For the purposes of section 22 of this Act a person shall be treated as having been previously convicted of an offence under that section if he has been convicted of an offence under the corresponding enactment in the Vehicles (Excise) Act 1949 or the Vehicles (Excise) Act 1962.

10

Where in pursuance of section 12(7) of the Vehicles (Excise) Act 1962 (which relates to appeals to the Secretary of State from refusals of local authorities to issue trade licences) an appeal is pending at the transfer date, the making of the appeal shall be treated as a request in pursuance of subsection (1) of section 25 of this Act in respect of such a refusal as is mentioned in paragraph (c) of that subsection.

11

Any enactment passed before the commencement of this Act referring, whether specifically or by means of a general description, to an enactment repealed by this Act shall, unless the contrary intention appears, be construed as referring to the corresponding provision of this Act, and any document made or issued (whether before or after the commencement of this Act) referring, whether specifically or by means of a general description, to an enactment repealed by this Act shall, unless the contrary intention appears, be similarly construed.

12

Nothing in this Act shall require any charge or fee to be paid which would not have been payable if this Act had not been passed.

13

Unless the context otherwise requires, references in this Schedule to enactments repealed by this Act include references to the order revoked by this Act.

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<notes source="#">
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8889761" marker="F1">
<p>
<ref eId="c03231" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1971/10/schedule/7/part/I/paragraph/1/c">Sch. 7 Pt. I para. 1(c)</ref>
repealed (1.6.1994) by
<ref eId="c03232" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c03233" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/5">ss. 5</ref>
,
<ref eId="c03234" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/258">258</ref>
,
<ref eId="c03235" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/2/paragraph/20/2">Sch. 2 paras. 20(2)</ref>
,
<ref eId="c03236" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/2/paragraph/29">29</ref>
,
<ref eId="c03237" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/26/part/I/2">Sch. 26 Pt. I(2)</ref>
, Note
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8889771" marker="F2">
<p>
<ref eId="c03238" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1971/10/schedule/7/part/I/paragraph/3/b">Sch. 7 Pt. I para. 3(b)</ref>
repealed (1.6.1994) by
<ref eId="c03239" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c03240" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/5">ss. 5</ref>
,
<ref eId="c03241" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/258">258</ref>
,
<ref eId="c03242" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/2/paragraph/20/2">Sch. 2 paras. 20(2)</ref>
,
<ref eId="c03243" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/2/paragraph/29">29</ref>
,
<ref eId="c03244" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/26">Sch. 26</ref>
. Pt. I(2), Note
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8889821" marker="F3">
<p>
<ref eId="c03254" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1971/10/schedule/7/part/I/paragraph/5">Sch. 7 Pt. I para. 5</ref>
: words in s. 2A(1) repealed (1.6.1994) by
<ref eId="c03255" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c03256" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/258">s. 258</ref>
,
<ref eId="c03257" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/26/part/I/2">Sch. 26 Pt. I(2)</ref>
, Note
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8889831" marker="F4">
<p>
<ref eId="c03258" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1971/10/schedule/7/part/I/paragraph/5">Sch. 7 Pt. I para 5</ref>
(
<i>aa</i>
) inserted by
<ref eId="c03259" href="http://www.legislation.gov.uk/id/ukpga/1986/41">Finance Act 1986 (c. 41, SIF 107:2)</ref>
,
<ref eId="c03260" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1986/41/section/3/7">s. 3(7)</ref>
,
<ref eId="c03261" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1986/41/schedule/2/part/I/paragraph/1/2">Sch. 2 Pt. I para. 1(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8889841" marker="F5">
<p>
Words substituted by
<ref eId="c03262" href="http://www.legislation.gov.uk/id/ukpga/1986/41">Finance Act 1986 (c. 41, SIF 107:2)</ref>
,
<ref eId="c03263" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1986/41/section/3/7">s. 3(7)</ref>
,
<ref eId="c03264" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1986/41/schedule/2/part/I/paragraph/1/3">Sch. 2 Pt. I para. 1(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8889851" marker="F6">
<p>
Words substituted (1.8.1980) by
<ref eId="c03265" href="http://www.legislation.gov.uk/id/ukpga/1980/48">Finance Act 1980 (c. 48)</ref>
,
<ref eId="c03266" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1980/48/section/4/5/7">s. 4(5)(7)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8889871" marker="F7">
<p>
<ref eId="c03267" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1971/10/schedule/7/part/I/paragraph/7">Sch. 7 Pt. I para. 7</ref>
(
<i>b</i>
)(ii) repealed by
<ref eId="c03268" href="http://www.legislation.gov.uk/id/ukpga/1987/16">Finance Act 1987 (c. 16, SIF 107:2)</ref>
,
<ref eId="c03269" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1987/16/section/2/6/8">ss. 2(6)(8)</ref>
,
<ref eId="c03270" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1987/16/section/72/7">72(7)</ref>
,
<ref eId="c03271" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1987/16/schedule/1/part/III/paragraph/12/a">Sch. 1 Pt. III para. 12(a)</ref>
,
<ref eId="c03272" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1987/16/schedule/16/part/I">Sch. 16 Pt. I</ref>
Note 2
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8889881" marker="F8">
<p>
Words substituted by
<ref eId="c03273" href="http://www.legislation.gov.uk/id/ukpga/1987/16">Finance Act 1987 (c. 16, SIF 107:2)</ref>
,
<ref eId="c03274" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1987/16/section/2/6/8">s. 2(6)(8)</ref>
,
<ref eId="c03275" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1987/16/schedule/1/part/III/paragraph/12/a">Sch. 1 Pt. III para. 12(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8890011" marker="F9">
<p>
Words in
<ref eId="c03302" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1971/10/schedule/7/part/I/paragraph/12">Sch. 7 Pt. I para. 12</ref>
substituted (3.5.1994) by
<ref eId="c03303" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c03304" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/5">s. 5</ref>
,
<ref eId="c03305" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/2/paragraph/20/3">Sch. 2 para. 20(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8890021" marker="F10">
<p>
<ref eId="c03306" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1971/10/schedule/7/part/I/paragraph/12">Sch. 7 Pt. I para. 12</ref>
: subsections (4)(4A)(5)(5A) substituted (3.5.1994) by
<ref eId="c03307" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c03308" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/5">s. 5</ref>
,
<ref eId="c03309" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/2/paragraph/20/3">Sch. 2 para. 20(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8890031" marker="F11">
<p>
Words repealed by
<ref eId="c03310" href="http://www.legislation.gov.uk/id/ukpga/1986/41">Finance Act 1986 (c. 41, SIF 107:2)</ref>
,
<ref eId="c03311" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1986/41/section/3/7/8">ss. 3(7)(8)</ref>
,
<ref eId="c03312" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1986/41/section/114/6">114(6)</ref>
,
<ref eId="c03313" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1986/41/schedule/2/part/I/paragraph/5">Sch. 2 Pt. I para. 5</ref>
,
<ref eId="c03314" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1986/41/schedule/23/part/II">Sch. 23 Pt. II</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8890051" marker="F12">
<p>
<ref eId="c03315" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1971/10/schedule/7/paragraph/17A">Sch. 7 para. 17A</ref>
inserted by
<ref eId="c03316" href="http://www.legislation.gov.uk/id/ukpga/1982/39">Finance Act 1982 (c. 39, SIF 107:2)</ref>
,
<ref eId="c03317" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1982/39/section/7/3">s. 7(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8890061" marker="F13">
<p>
<ref eId="c03318" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1971/10/schedule/7/paragraph/17A/b/ii">Sch.7 para. 17A(b)(ii)</ref>
repealed by
<ref eId="c03319" href="http://www.legislation.gov.uk/id/ukpga/1987/16">Finance Act 1987 (c. 16, SIF 107:2)</ref>
,
<ref eId="c03320" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1987/16/section/2/6/8">ss. 2(6)(8)</ref>
,
<ref eId="c03321" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1987/16/section/72/7">72(7)</ref>
,
<ref eId="c03322" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1987/16/schedule/1/part/III/paragraph/12/b">Sch. 1 Pt. III para. 12(b)</ref>
,
<ref eId="c03323" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1987/16/schedule/16/part/I">Sch. 16 Pt. I</ref>
Note 2
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8890071" marker="F14">
<p>
Words substituted by
<ref eId="c03324" href="http://www.legislation.gov.uk/id/ukpga/1987/16">Finance Act 1987 (c. 16, SIF 107:2)</ref>
,
<ref eId="c03325" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1987/16/section/2/6/8">s. 2(6)(8)</ref>
,
<ref eId="c03326" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1987/16/schedule/1/part/III/paragraph/12/b">Sch. 1 Pt. III para. 12(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8890091" marker="F15">
<p>
<ref eId="c03327" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1971/10/schedule/7/part/I/paragraph/18">Sch. 7 Pt. I para. 18</ref>
repealed (1.6.1994) by
<ref eId="c03328" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c03329" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/5">ss. 5</ref>
,
<ref eId="c03330" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/258">258</ref>
,
<ref eId="c03331" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/2/paragraph/20/2">Sch. 2 paras. 20(2)</ref>
,
<ref eId="c03332" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/2/paragraph/29">29</ref>
,
<ref eId="c03333" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/26/part/I/2">Sch. 26 Pt. I(2)</ref>
, Note
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8890101" marker="F16">
<p>
<ref eId="c03334" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1971/10/schedule/7/part/I/paragraph/19">Sch. 7 Pt. I para. 19</ref>
repealed (1.6.1994) by
<ref eId="c03335" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c03336" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/5">ss. 5</ref>
,
<ref eId="c03337" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/258">258</ref>
,
<ref eId="c03338" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/2/paragraph/20/2">Sch. 2 paras. 20(2)</ref>
,
<ref eId="c03339" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/2/paragraph/29">29</ref>
,
<ref eId="c03340" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/26/part/I/2">Sch. 26 Pt. I(2)</ref>
, Note
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8890201" marker="F17">
<p>
<ref eId="c03359" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1971/10/schedule/7/part/I/paragraph/20">Sch. 7 Pt. I para. 20</ref>
: words in s. 23(1)(b) substituted (3.5.1994) by
<ref eId="c03360" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c03361" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/5">s. 5</ref>
,
<ref eId="c03362" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/2/paragraph/11/2/a">Sch. 2 para. 11(2)(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8890211" marker="F18">
<p>
Words inserted by
<ref eId="c03363" href="http://www.legislation.gov.uk/id/ukpga/1987/16">Finance Act 1987 (c. 16, SIF 107:2)</ref>
,
<ref eId="c03364" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1987/16/section/2/6/8">s. 2(6)(8)</ref>
,
<ref eId="c03365" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1987/16/schedule/1/part/III/paragraph/16/3/a">Sch. 1 Pt. III para. 16(3)(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8890221" marker="F19">
<p>
Word substituted by
<ref eId="c03366" href="http://www.legislation.gov.uk/id/ukpga/1989/26">Finance Act 1989 (c. 26, SIF 107:2)</ref>
,
<ref eId="c03367" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1989/26/section/13">s. 13</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8890231" marker="F20">
<p>
Word inserted by
<ref eId="c03368" href="http://www.legislation.gov.uk/id/ukpga/1987/16">Finance Act 1987 (c. 16, SIF 107:2)</ref>
,
<ref eId="c03369" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1987/16/section/2/6/8">s. 2(6)(8)</ref>
,
<ref eId="c03370" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1987/16/schedule/1/part/III/paragraph/16/3/b">Sch. 1 Pt. III para. 16(3)(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8890271" marker="F21">
<p>
<ref eId="c03371" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1971/10/schedule/7/part/I/paragraph/20">Sch. 7 Pt. I para. 20</ref>
: words in s. 23(1)(e) substituted (3.5.1994) by
<ref eId="c03372" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c03373" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/5">s. 5</ref>
,
<ref eId="c03374" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/2/paragraph/11/2/b">Sch. 2 para. 11(2)(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8890281" marker="F22">
<p>
Words repealed by
<ref eId="c03375" href="http://www.legislation.gov.uk/id/ukpga/1986/41">Finance Act 1986 (c. 41, SIF 107:2)</ref>
,
<ref eId="c03376" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1986/41/section/3/7/8">ss. 3(7)(8)</ref>
,
<ref eId="c03377" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1986/41/section/114/6">114(6)</ref>
,
<ref eId="c03378" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1986/41/schedule/2/part/I/paragraph/6">Sch. 2 Pt. I para. 6</ref>
(
<i>b</i>
), Sch. 23 Pt. II
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8890291" marker="F23">
<p>
<ref eId="c03379" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1971/10/schedule/7/part/I/paragraph/20">Sch. 7 Pt. I para. 20</ref>
: words in s. 23(1)(f) repealed (3.5.1994) by
<ref eId="c03380" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c03381" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/258">s. 258</ref>
,
<ref eId="c03382" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/26/part/I/3">Sch. 26 Pt. I(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8890311" marker="F24">
<p>
<ref eId="c03383" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1971/10/schedule/7/part/I/paragraph/20">Sch. 7 Pt. I para. 20</ref>
: words in s. 23(2)(c) substituted (3.5.1994) by
<ref eId="c03384" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c03385" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/5">s. 5</ref>
,Sch. 2 para. 11(3)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8890321" marker="F25">
<p>
<ref eId="c03386" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1971/10/schedule/7/part/I/paragraph/20">Sch. 7 Pt. I para. 20</ref>
: s. 23(5) inserted (3.5.1994) by
<ref eId="c03387" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c03388" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/5">s. 5</ref>
,
<ref eId="c03389" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/2/paragraph/11/4">Sch. 2 para. 11(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8890331" marker="F26">
<p>
<ref eId="c03390" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1971/10/schedule/7/part/I/paragraph/21">Sch. 7 Pt. I para. 21</ref>
repealed (1.6.1994) by
<ref eId="c03391" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c03392" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/5">ss. 5</ref>
,
<ref eId="c03393" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/258">258</ref>
,
<ref eId="c03394" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/2/paragraph/20/2">Sch. 2 paras. 20(2)</ref>
,
<ref eId="c03395" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/2/paragraph/29">29</ref>
,
<ref eId="c03396" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/26/part/I/2">Sch. 26 Pt. I(2)</ref>
, Note
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8890341" marker="F27">
<p>
<ref eId="c03397" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1971/10/schedule/7/part/I/paragraph/22">Sch. 7 Pt. I para. 22</ref>
repealed (1.6.1994) by
<ref eId="c03398" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c03399" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/5">ss. 5</ref>
,
<ref eId="c03400" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/258">258</ref>
,
<ref eId="c03401" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/2/paragraph/20/2">Sch. 2 paras. 20(2)</ref>
,
<ref eId="c03402" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/2/paragraph/29">29</ref>
,
<ref eId="c03403" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/26/part/I/2">Sch. 26 Pt. I(2)</ref>
, Note
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8890351" marker="F28">
<p>
<ref eId="c03404" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1971/10/schedule/7/part/I/paragraph/23">Sch. 7 Pt. I para. 23</ref>
(so far as it relates to section 26(2)of the amended Act) repealed (1.6.1994) by
<ref eId="c03405" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c03406" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/5">ss. 5</ref>
,
<ref eId="c03407" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/258">258</ref>
,
<ref eId="c03408" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/2/paragraph/20/2">Sch. 2 para. 20(2)</ref>
,
<ref eId="c03409" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/26/part/I/2">Sch. 26 Pt. I(2)</ref>
, Note
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8890371" marker="F29">
<p>
<ref eId="c03414" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1971/10/section/37/3">S. 37(3)</ref>
as set out in para. 24 substituted by
<ref eId="c03415" href="http://www.legislation.gov.uk/id/ukpga/1987/16">Finance Act 1987 (c. 16, SIF 107:2)</ref>
,
<ref eId="c03416" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1987/16/section/2">s. 2</ref>
,
<ref eId="c03417" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1987/16/schedule/1/part/III/paragraph/18/4">Sch. 1 Pt. III para. 18(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8890381" marker="F30">
<p>
<ref eId="c03418" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1971/10/schedule/7/part/I/paragraph/24">Sch. 7 Pt. I para. 24</ref>
: words in s. 37(3) as set out therein repealed (3.5.1994) by
<ref eId="c03419" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c03420" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/258">s. 258</ref>
,
<ref eId="c03421" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/26/part/I/3">Sch. 26 Pt. I(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c8890391" marker="F31">
<p>
<ref eId="c03422" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1971/10/schedule/7/part/I/paragraph/24">Sch. 7 Pt. I para. 24</ref>
: words in s. 37(3A) as set out therein repealed (3.5.1994) by
<ref eId="c03423" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c03424" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/258">s. 258</ref>
,
<ref eId="c03425" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/26/part/I/3">Sch. 26 Pt. I(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c8890191" marker="C1">
<p>
<ref eId="c03356" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1971/10/paragraph/20">Para. 20</ref>
amended by
<ref eId="c03357" href="http://www.legislation.gov.uk/id/ukpga/1976/40">Finance Act 1976 (c. 40)</ref>
,
<ref eId="c03358" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1976/40/section/11/3">s. 11(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c8890411" marker="M1">
<p>
<ref eId="c03426" href="http://www.legislation.gov.uk/id/ukpga/1969/27">1969 c. 27</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c8890421" marker="M2">
<p>
<ref eId="c03427" href="http://www.legislation.gov.uk/id/ukpga/1949/89">1949 c. 89</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c8890431" marker="M3">
<p>
<ref eId="c03428" href="http://www.legislation.gov.uk/id/ukpga/1962/13">1962 c. 13</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c8890441" marker="M4">
<p>
<ref eId="c03429" href="http://www.legislation.gov.uk/id/ukpga/1962/13">1962 c. 13</ref>
.
</p>
</note>
</notes>
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<dc:identifier>http://www.legislation.gov.uk/ukpga/1971/10/schedule/7/1994-09-01</dc:identifier>
<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>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2015-10-02</dc:modified>
<dct:valid>1994-09-01</dct:valid>
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<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="1971"/>
<ukm:Number Value="10"/>
<ukm:EnactmentDate Date="1971-03-16"/>
</ukm:PrimaryMetadata>
<ukm:Alternatives>
<ukm:Alternative Date="2009-07-06" URI="http://www.legislation.gov.uk/ukpga/1971/10/pdfs/ukpga_19710010_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="151"/>
<ukm:BodyParagraphs Value="44"/>
<ukm:ScheduleParagraphs Value="107"/>
<ukm:AttachmentParagraphs Value="0"/>
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</meta>
<body>
<hcontainer name="schedules" eId="schedules">
<heading> SCHEDULES</heading>
<hcontainer name="schedule" eId="schedule-7" uk:target="true">
<num>
SCHEDULE 7
<authorialNote class="referenceNote">
<p>Section 39.</p>
</authorialNote>
</num>
<heading> Transitional Provisions</heading>
<part eId="schedule-7-part-I">
<num>Part I</num>
<heading>
Modifications of this Act relating to the system of Vehicle Licensing and Registration
<abbr title="et cetera" xml:lang="la">etc.</abbr>
</heading>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-7-part-I-crossheading-excise-duty-on-and-licensing-of-mechanically-propelled-vehicles">
<heading> Excise duty on, and licensing of, mechanically propelled vehicles</heading>
<hcontainer name="subheading" class="schGroup7" eId="d25e90">
<heading/>
<paragraph eId="schedule-7-part-I-crossheading-excise-duty-on-and-licensing-of-mechanically-propelled-vehicles_paragraph-1" class="schProv1">
<num>1</num>
<intro>
<p>Section 2(1) shall have effect as if—</p>
</intro>
<level class="para1" eId="schedule-7-paragraph-1-a">
<num>(a)</num>
<content>
<p>there were inserted at the beginning the words “Subject to the provisions of section 2A of this Act”;</p>
</content>
</level>
<level class="para1" eId="schedule-7-paragraph-1-b">
<num>(b)</num>
<content>
<p>in paragraph (a) and in paragraph (b) there were added at the end the words “running from the beginning of the month in which the licence first has effect”;</p>
</content>
</level>
<level class="para1" eId="schedule-7-paragraph-1-c">
<num>
<noteRef href="#c8889761" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(c)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</level>
<level class="para1" eId="schedule-7-paragraph-1-d">
<num>(d)</num>
<content>
<p>the words following paragraph (c) were omitted.</p>
</content>
</level>
</paragraph>
</hcontainer>
<hcontainer name="subheading" class="schGroup7" eId="d25e123">
<heading/>
<paragraph eId="schedule-7-part-I-crossheading-excise-duty-on-and-licensing-of-mechanically-propelled-vehicles_paragraph-2" class="schProv1">
<num>2</num>
<content>
<p>Section 2 shall have effect as if subsections (2) and (3) were omitted.</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="subheading" class="schGroup7" eId="d25e131">
<heading/>
<paragraph eId="schedule-7-part-I-crossheading-excise-duty-on-and-licensing-of-mechanically-propelled-vehicles_paragraph-3" class="schProv1">
<num>3</num>
<intro>
<p>Section 2(4) shall have effect as if—</p>
</intro>
<level class="para1" eId="schedule-7-paragraph-3-a">
<num>(a)</num>
<content>
<p>there were inserted at the beginning the words “Subject to the provisions of section 2A of this Act”;</p>
</content>
</level>
<level class="para1" eId="schedule-7-paragraph-3-b">
<num>
<noteRef href="#c8889771" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(b)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</level>
</paragraph>
</hcontainer>
<hcontainer name="subheading" class="schGroup7" eId="d25e152">
<heading/>
<paragraph eId="schedule-7-part-I-crossheading-excise-duty-on-and-licensing-of-mechanically-propelled-vehicles_paragraph-4" class="schProv1">
<num>4</num>
<content>
<p>Section 2 shall have effect as if subsections (5) and (6) were omitted.</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="subheading" class="schGroup7" eId="d25e160">
<heading/>
<paragraph eId="schedule-7-part-I-crossheading-excise-duty-on-and-licensing-of-mechanically-propelled-vehicles_paragraph-5" class="schProv1">
<num>5</num>
<content>
<p>
<mod>
After section 2 there shall be inserted the following section—
<quotedStructure startQuote="" endQuote="" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default">
<section>
<num>2A</num>
<heading> Power to modify duration of licences and rates of duty.</heading>
<subsection>
<num>(1)</num>
<intro>
<p>
Subject to the following provisions of this section, the Secretary of State may by order provide that vehicle licences
<noteRef href="#c8889821" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
. . . may be taken out for such periods as may be specified in the order, being—
</p>
</intro>
<level class="para1">
<num>(a)</num>
<content>
<p>periods of a fixed number of months (not exceeding fifteen) running from the beginning of the month in which the licence first has effect; or</p>
</content>
</level>
<level class="para1">
<num>
<ins class="first" ukl:ChangeId="d29p22674" ukl:CommentaryRef="c8889831">
<noteRef uk:name="commentary" href="#c8889831" class="commentary"/>
(aa)
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p22674" ukl:CommentaryRef="c8889831">in the case of licences taken out on the first registration of vehicles of such description as may be so specified, periods exceeding by such number of days (not exceeding thirty) as may be determined by or under the order the periods for which the licence would otherwise have effect by virtue of section 2(1) above or any provision made under paragraph (</ins>
<i>
<ins ukl:ChangeId="d29p22674" ukl:CommentaryRef="c8889831">a</ins>
</i>
<ins class="last" ukl:ChangeId="d29p22674" ukl:CommentaryRef="c8889831">) above; or</ins>
</p>
</content>
</level>
<level class="para1">
<num>(b)</num>
<content>
<p>in the case of vehicles of such description, or of such description and used in such circumstances, as may be so specified, periods of less than a month.</p>
</content>
</level>
</subsection>
<subsection>
<num>(2)</num>
<intro>
<p>A licence for any period specified in an order under this section shall be taken out on payment of duty at such rate as may be so specified:</p>
<blockContainer ukl:Name="BlockText">
<p>Provided that—</p>
</blockContainer>
</intro>
<level class="para1">
<num>(a)</num>
<content>
<p>
the rate of duty on any licence taken out for a vehicle for a period
<ins class="first last" ukl:ChangeId="d29p22707" ukl:CommentaryRef="c8889841">
<noteRef uk:name="commentary" href="#c8889841" class="commentary"/>
of a fixed number of months other than twelve or for a period of less than a month
</ins>
shall be such as to bear to the annual rate of duty applicable to that vehicle no less proportion than the period for which the licence is taken out bears to a year; and
</p>
</content>
</level>
<level class="para1">
<num>(b)</num>
<content>
<p>the rate of duty on any licence taken out for a vehicle for a period of three months or for a period of four months shall not exceed for each month of the period ten per cent. of the annual rate of duty applicable to the vehicle.</p>
</content>
</level>
</subsection>
<subsection>
<num>(3)</num>
<content>
<p>Any order made by the Secretary of State under this section may be made so as to apply only to vehicles of specified descriptions and may make different provision for vehicles of different descriptions or for different circumstances.</p>
</content>
</subsection>
<subsection>
<num>(4)</num>
<content>
<p>
The power to make orders under this section shall be exercisable by statutory instrument
<ins class="first last" ukl:ChangeId="d29p22729" ukl:CommentaryRef="c8889851">
<noteRef uk:name="commentary" href="#c8889851" class="commentary"/>
subject to annulment in pursuance of a resolution of either House of Parliament
</ins>
and shall include power
<ins class="first last" ukl:ChangeId="d29p22733" ukl:CommentaryRef="c8889851">
<noteRef uk:name="commentary" href="#c8889851" class="commentary"/>
to make transitional provisions
</ins>
to vary or revoke any such order and to amend or repeal the following provisions of section 2 of this Act, that is to say, in subsection (1), paragraphs (a), (b) and (c) and, in subsection (4), paragraphs (b) and (c) and so much of the remainder of the subsection as relates to those two paragraphs.
</p>
</content>
</subsection>
</section>
</quotedStructure>
</mod>
</p>
</content>
</paragraph>
</hcontainer>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-7-part-I-crossheading-liability-to-pay-duty-and-consequences-of-nonpayment-thereof">
<heading> Liability to pay duty and consequences of non-payment thereof</heading>
<hcontainer name="subheading" class="schGroup7" eId="d25e255">
<heading/>
<paragraph eId="schedule-7-part-I-crossheading-liability-to-pay-duty-and-consequences-of-nonpayment-thereof_paragraph-6" class="schProv1">
<num>6</num>
<content>
<p>Section 8 shall have effect as if subsection (2) were omitted.</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="subheading" class="schGroup7" eId="d25e263">
<heading/>
<paragraph eId="schedule-7-part-I-crossheading-liability-to-pay-duty-and-consequences-of-nonpayment-thereof_paragraph-7" class="schProv1">
<num>7</num>
<intro>
<p>Section 9 shall have effect as if—</p>
</intro>
<level class="para1" eId="schedule-7-paragraph-7-a">
<num>(a)</num>
<content>
<p>in subsection (2) for the words “one-three-hundred and sixty-fifth” there were substituted the words “one twelfth”, for the words “day in the relevant period” there were substituted the words “calendar month or part of a calendar month in the relevant period” and, in the proviso, for the words “day following that on which” there were substituted the words “calendar month immediately following that in which”;</p>
</content>
</level>
<level class="para1" eId="schedule-7-paragraph-7-b">
<num>(b)</num>
<intro>
<p>in subsection (3)—</p>
</intro>
<level class="para2" eId="schedule-7-paragraph-7-b-i">
<num>(i)</num>
<content>
<p>in paragraph (a), for the word “day” there were substituted the words “month or part of a month”;</p>
</content>
</level>
<level class="para2" eId="schedule-7-paragraph-7-b-ii">
<num>(ii)</num>
<content>
<p>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c8889871" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
</p>
</content>
</level>
<level class="para2" eId="schedule-7-paragraph-7-b-iii">
<num>(iii)</num>
<content>
<p>
in
<ins class="first last" ukl:ChangeId="d29p22800" ukl:CommentaryRef="c8889881">
<noteRef uk:name="commentary" href="#c8889881" class="commentary"/>
paragraph (d)
</ins>
and in the words following paragraph (d), for the word “day” there were in each case substituted the words “month or part”;
</p>
</content>
</level>
</level>
<level class="para1" eId="schedule-7-paragraph-7-c">
<num>(c)</num>
<content>
<p>in subsection (4), for the words “In relation to any day” there were substituted the words “In relation to any month or part of a month”, for the words “on that day” there were substituted the words “at the beginning of that month or part” and for the words “such day” there shall be substituted the words “such month or part”.</p>
</content>
</level>
</paragraph>
</hcontainer>
<hcontainer name="subheading" class="schGroup7" eId="d25e311">
<heading/>
<paragraph eId="schedule-7-part-I-crossheading-liability-to-pay-duty-and-consequences-of-nonpayment-thereof_paragraph-8" class="schProv1">
<num>8</num>
<content>
<p>Sections 10 and 11 shall be omitted.</p>
</content>
</paragraph>
</hcontainer>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-7-part-I-crossheading-issue-exhibition-exchange-surrender-etc-of-licences">
<heading>
Issue, exhibition, exchange, surrender,
<abbr title="et cetera" xml:lang="la">etc.</abbr>
of licences
</heading>
<hcontainer name="subheading" class="schGroup7" eId="d25e325">
<heading/>
<paragraph eId="schedule-7-part-I-crossheading-issue-exhibition-exchange-surrender-etc-of-licences_paragraph-9" class="schProv1">
<num>9</num>
<content>
<p>Section 12 shall have effect as if subsection (5) were omitted.</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="subheading" class="schGroup7" eId="d25e333">
<heading/>
<paragraph eId="schedule-7-part-I-crossheading-issue-exhibition-exchange-surrender-etc-of-licences_paragraph-10" class="schProv1">
<num>10</num>
<content>
<p>Section 13 shall be omitted.</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="subheading" class="schGroup7" eId="d25e341">
<heading/>
<paragraph eId="schedule-7-part-I-crossheading-issue-exhibition-exchange-surrender-etc-of-licences_paragraph-11" class="schProv1">
<num>11</num>
<content>
<p>Sections 14 and 15 shall be omitted.</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="subheading" class="schGroup7" eId="d25e349">
<heading/>
<paragraph eId="schedule-7-part-I-crossheading-issue-exhibition-exchange-surrender-etc-of-licences_paragraph-12" class="schProv1">
<num>12</num>
<content>
<p>
<mod>
Section 16 shall have effect as if for subsections
<ins class="first last" ukl:ChangeId="d29p22981" ukl:CommentaryRef="c8890011">
<noteRef uk:name="commentary" href="#c8890011" class="commentary"/>
(4) to (5)
</ins>
there were substituted the following subsections—
<quotedStructure startQuote="" endQuote="" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default">
<subsection>
<num>
<noteRef href="#c8890021" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(4)
</num>
<intro>
<p>A trade licence may be taken out—</p>
</intro>
<level class="para1">
<num>(a)</num>
<content>
<p>for one calendar year;</p>
</content>
</level>
<level class="para1">
<num>(b)</num>
<content>
<p>for a period of six months beginning with the first day of January or of July; or</p>
</content>
</level>
<level class="para1">
<num>(c)</num>
<content>
<p>where subsection (4A) below applies, for a period of seven, eight, nine, ten or eleven months beginning with the first day of any month other than January or July.</p>
</content>
</level>
</subsection>
<subsection>
<num>(4A)</num>
<intro>
<p>This subsection applies where the person taking out the licence—</p>
</intro>
<level class="para1">
<num>(a)</num>
<content>
<p>is not a motor trader or vehicle tester (having satisfied the Secretary of State as mentioned in subsection (1A) above); or</p>
</content>
</level>
<level class="para1">
<num>(b)</num>
<content>
<p>does not hold any existing trade licence.</p>
</content>
</level>
</subsection>
<subsection>
<num>(5)</num>
<intro>
<p>The rate of duty applicable to a trade licence—</p>
</intro>
<level class="para1">
<num>(a)</num>
<intro>
<p>if the licence is taken out for a calendar year, shall be—</p>
</intro>
<level class="para2">
<num>(i)</num>
<content>
<p>the annual rate currently applicable to a vehicle falling within paragraph 3 of Part II of Schedule 1 to this Act if the licence is to be used only for vehicles to which that Schedule 1 applies; and</p>
</content>
</level>
<level class="para2">
<num>(ii)</num>
<content>
<p>otherwise, the annual rate currently applicable to a vehicle falling within paragraph 2 of Part II of Schedule 5 to this Act;</p>
</content>
</level>
</level>
<level class="para1">
<num>(b)</num>
<content>
<p>if the licence is taken out for a period of six months, shall be fifty-five per cent. of the rate applicable to the corresponding trade licence taken out for a calendar year; and</p>
</content>
</level>
<level class="para1">
<num>(c)</num>
<intro>
<p>if the licence is taken out for a period of seven, eight, nine, ten or eleven months, shall be the aggregate of—</p>
</intro>
<level class="para2">
<num>(i)</num>
<content>
<p>fifty-five per cent. of the rate applicable to the corresponding trade licence taken out for a calendar year, and</p>
</content>
</level>
<level class="para2">
<num>(ii)</num>
<content>
<p>one-sixth of the amount arrived at under sub-paragraph (i) above in respect of each month in the period in excess of six.</p>
</content>
</level>
</level>
</subsection>
<subsection>
<num>(5A)</num>
<intro>
<p>In determining a rate of duty under subsection (5)(b) or (c) any fraction of five pence—</p>
</intro>
<level class="para1">
<num>(a)</num>
<content>
<p>if it exceeds two and a half pence, shall be treated as five pence; and</p>
</content>
</level>
<level class="para1">
<num>(c)</num>
<content>
<p>otherwise, shall be disregarded.</p>
</content>
</level>
</subsection>
</quotedStructure>
</mod>
</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="subheading" class="schGroup7" eId="d25e470">
<heading/>
<paragraph eId="schedule-7-part-I-crossheading-issue-exhibition-exchange-surrender-etc-of-licences_paragraph-13" class="schProv1">
<num>13</num>
<content>
<p>
<mod>
Section 17 shall have effect as if there were substituted for subsections (1) and (2) the following subsections—
<quotedStructure startQuote="" endQuote="" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default">
<subsection>
<num>(1)</num>
<content>
<p>The holder of a licence (other than a licence for a tramcar) may at any time surrender the licence to the Secretary of State.</p>
</content>
</subsection>
<subsection>
<num>(2)</num>
<intro>
<p>Where a licence is surrendered to the Secretary of State under subsection (1) above, the holder shall be entitled to be repaid by the Secretary of State by way of rebate of duty paid for the licence the following amount in respect of each complete month of the period of the currency of the licence which is unexpired at the date of the surrender, that is to say—</p>
</intro>
<level class="para1">
<num>(a)</num>
<content>
<p>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c8890031" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
</p>
</content>
</level>
<level class="para1">
<num>(b)</num>
<content>
<p>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c8890031" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
, an amount equal to one twelfth of the annual rate of duty chargeable on the licence.
</p>
</content>
</level>
</subsection>
</quotedStructure>
</mod>
</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="subheading" class="schGroup7" eId="d25e506">
<heading/>
<paragraph eId="schedule-7-paragraph-14" class="schProv1">
<num>14</num>
<content>
<p>Until the date appointed for the cesser of paragraph 10 above section 17 shall have effect as if subsection (3) were omitted.</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="subheading" class="schGroup7" eId="d25e514">
<heading/>
<paragraph eId="schedule-7-paragraph-15" class="schProv1">
<num>15</num>
<content>
<p>On and after the said date section 17(3) shall have effect until the date appointed for the cesser of paragraph 13 above as if paragraph (b) were omitted together with the words from “or, if the Secretary of State so directs” to “application” in the second place where it occurs.</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="subheading" class="schGroup7" eId="d25e522">
<heading/>
<paragraph eId="schedule-7-paragraph-16" class="schProv1">
<num>16</num>
<content>
<p>Section 17 shall have effect as if subsection (4) were omitted.</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="subheading" class="schGroup7" eId="d25e530">
<heading/>
<paragraph eId="schedule-7-paragraph-17" class="schProv1">
<num>17</num>
<content>
<p>Section 18(3) shall have effect as if for the words “number of days” there were substituted in each place where they occur the words “number of months” and for the words from “that period being treated” to the end there were substituted the words “any incomplete month being treated as a whole month”.</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="subheading" class="schGroup7" eId="d25e538">
<heading/>
<paragraph eId="schedule-7-paragraph-17A" class="schProv1">
<num>
<noteRef href="#c8890051" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
[17A
</num>
<intro>
<p>Section 18A shall have effect as if—</p>
</intro>
<level class="para1" eId="schedule-7-paragraph-17A-a">
<num>(a)</num>
<content>
<p>in subsection (2) for the words “one three-hundred and sixty-fifth” there were substituted the words “one twelfth” and for the words “day in the relevant period” there were substituted the words “calendar month or part of a calendar month in the relevant period”;</p>
</content>
</level>
<level class="para1" eId="schedule-7-paragraph-17A-b">
<num>(b)</num>
<intro>
<p>in subsection (7)—</p>
</intro>
<level class="para2" eId="schedule-7-paragraph-17A-b-i">
<num>(i)</num>
<content>
<p>
in paragraph (
<i>a</i>
), for the word “day” there were substituted the words “month or part of a month”;
</p>
</content>
</level>
<level class="para2" eId="schedule-7-paragraph-17A-b-ii">
<num>(ii)</num>
<content>
<p>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c8890061" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
</p>
</content>
</level>
<level class="para2" eId="schedule-7-paragraph-17A-b-iii">
<num>(iii)</num>
<content>
<p>
in
<ins class="first last" ukl:ChangeId="d29p23230" ukl:CommentaryRef="c8890071">
<noteRef uk:name="commentary" href="#c8890071" class="commentary"/>
paragraph (c)
</ins>
and in the words following
<ins class="first last" ukl:ChangeId="d29p23234" ukl:CommentaryRef="c8890071">
<noteRef uk:name="commentary" href="#c8890071" class="commentary"/>
that paragraph
</ins>
, for the word “day” there were in each case substituted the words “month or part”;
</p>
</content>
</level>
</level>
<level class="para1" eId="schedule-7-paragraph-17A-c">
<num>(c)</num>
<content>
<p>in subsection (9), for the words “any day comprised in the relevant period” there were substituted the words “any month or part of a month comprised in the relevant period.”]</p>
</content>
</level>
</paragraph>
</hcontainer>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-7-part-I-crossheading-registration-and-registration-marks-etc">
<heading>
Registration and registration marks,
<abbr title="et cetera" xml:lang="la">etc.</abbr>
</heading>
<hcontainer name="subheading" class="schGroup7" eId="d25e598">
<heading>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</heading>
<paragraph eId="schedule-7-paragraph-18" class="schProv1">
<num>
<noteRef href="#c8890091" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
18
</num>
<content>
<p/>
</content>
</paragraph>
</hcontainer>
<hcontainer name="subheading" class="schGroup7" eId="d25e607">
<heading>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</heading>
<paragraph eId="schedule-7-paragraph-19" class="schProv1">
<num>
<noteRef href="#c8890101" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
19
</num>
<content>
<p/>
</content>
</paragraph>
</hcontainer>
<hcontainer name="subheading" class="schGroup7" eId="d25e616">
<heading/>
<paragraph eId="schedule-7-paragraph-20" class="schProv1">
<num>20</num>
<content>
<p>
<mod>
For section 23 there shall be substituted the following—
<quotedStructure startQuote="" endQuote="" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default">
<section>
<num>23</num>
<heading/>
<subsection>
<num>(1)</num>
<intro>
<p>Regulations under this Act may—</p>
</intro>
<level class="para1">
<num>(a)</num>
<content>
<p>make provision with respect to the registration of mechanically propelled vehicles;</p>
</content>
</level>
<level class="para1">
<num>(b)</num>
<content>
<p>
require the Secretary of State to make the prescribed returns with respect to mechanically propelled vehicles registered with him, and provide for making any particulars contained in the register available for use by the prescribed persons on payment, in the prescribed cases, of
<ins class="first last" ukl:ChangeId="d29p23477" ukl:CommentaryRef="c8890201">
<noteRef uk:name="commentary" href="#c8890201" class="commentary"/>
a fee of such amount as appears to the Secretary of State reasonable in the circumstances of the case
</ins>
;
</p>
</content>
</level>
<level class="para1">
<num>(c)</num>
<content>
<p>
require any person
<ins class="first last" ukl:ChangeId="d29p23487" ukl:CommentaryRef="c8890211">
<noteRef uk:name="commentary" href="#c8890211" class="commentary"/>
by whom or
</ins>
to whom any mechanically propelled vehicle is sold or disposed of to furnish the prescribed particulars in the prescribed manner;
</p>
</content>
</level>
<level class="para1">
<num>(d)</num>
<content>
<p>
provide for the issue of registration
<ins class="first last" ukl:ChangeId="d29p23497" ukl:CommentaryRef="c8890221">
<noteRef uk:name="commentary" href="#c8890221" class="commentary"/>
documents
</ins>
in respect of the registration of any mechanically propelled vehicle, and for the
<ins class="first last" ukl:ChangeId="d29p23501" ukl:CommentaryRef="c8890231">
<noteRef uk:name="commentary" href="#c8890231" class="commentary"/>
transfer
</ins>
surrender and production, and the inspection by the prescribed persons, of any
<ins class="first last" ukl:ChangeId="d29p23505" ukl:CommentaryRef="c8890221">
<noteRef uk:name="commentary" href="#c8890221" class="commentary"/>
documents
</ins>
so issued;
</p>
</content>
</level>
<level class="para1">
<num>(e)</num>
<content>
<p>
provide for the issue of new registration
<ins class="first last" ukl:ChangeId="d29p23515" ukl:CommentaryRef="c8890221">
<noteRef uk:name="commentary" href="#c8890221" class="commentary"/>
documents
</ins>
in the place of any such
<ins class="first last" ukl:ChangeId="d29p23519" ukl:CommentaryRef="c8890221">
<noteRef uk:name="commentary" href="#c8890221" class="commentary"/>
documents
</ins>
which
<ins class="first last" ukl:ChangeId="d29p23523" ukl:CommentaryRef="c8890271">
<noteRef uk:name="commentary" href="#c8890271" class="commentary"/>
are or may be lost, stolen, destroyed or damaged
</ins>
, . . .
<noteRef href="#c8890281" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
; and
</p>
</content>
</level>
<level class="para1">
<num>(f)</num>
<content>
<p>
prescribe the size, shape and character of the registration marks
<noteRef href="#c8890291" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
. . . to be fixed on any vehicle and the manner in which those marks
<noteRef href="#c8890291" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
. . . are to be displayed and rendered easily distinguishable whether by night or by day.
</p>
</content>
</level>
</subsection>
<subsection>
<num>(2)</num>
<intro>
<p>Regulations under this Act may—</p>
</intro>
<level class="para1">
<num>(a)</num>
<content>
<p>prescribe the form of, and the particulars to be included in, the register of trade licences;</p>
</content>
</level>
<level class="para1">
<num>(b)</num>
<content>
<p>make provision for assigning general registration marks to persons holding trade licences and, without prejudice to the foregoing, prescribe the registration marks to be carried by vehicles the use of which is authorised by virtue of such licences; and</p>
</content>
</level>
<level class="para1">
<num>(c)</num>
<content>
<p>
make provision for the issue of trade plates to holders of trade licences and for the charging of a fee for the replacement of
<ins class="first last" ukl:ChangeId="d29p23563" ukl:CommentaryRef="c8890311">
<noteRef uk:name="commentary" href="#c8890311" class="commentary"/>
trade plates which are or may be lost, stolen, destroyed or damaged
</ins>
by reason of damage to them or of their loss or destruction.
</p>
</content>
</level>
</subsection>
<subsection>
<num>(3)</num>
<intro>
<p>Regulations under this Act may—</p>
</intro>
<level class="para1">
<num>(a)</num>
<content>
<p>extend any of the provisions as to registration, and provisions incidental to any such provisions, to any mechanically propelled vehicles in respect of which duty is not chargeable under this Act (including vehicles belonging to the Crown); and</p>
</content>
</level>
<level class="para1">
<num>(b)</num>
<content>
<p>provide for the identification of any such vehicles.</p>
</content>
</level>
</subsection>
<subsection>
<num>(4)</num>
<content>
<p>Regulations under subsection (3) above which require a person to furnish information relating to vehicles exempted from duty by virtue of section 7(2) of this Act may require him to furnish in addition such evidence of the facts giving rise to the exemption as is prescribed by the regulations.</p>
</content>
</subsection>
<subsection>
<num>
<ins class="first" ukl:ChangeId="d29p23591" ukl:CommentaryRef="c8890321">
<noteRef uk:name="commentary" href="#c8890321" class="commentary"/>
(5)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p23591" ukl:CommentaryRef="c8890321">
Regulations under subsection (3) above which require a person to furnish information relating to vehicles exempted from duty by reason of the continued operation of the provisions mentioned in section 12(1) of the Finance (
<abbr title="Number">No.</abbr>
2) Act 1992 may require him to furnish in addition such evidence of the facts giving rise to the exemption as is prescribed by the regulations.
</ins>
</p>
</content>
</subsection>
</section>
</quotedStructure>
</mod>
</p>
</content>
</paragraph>
</hcontainer>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-7-part-I-crossheading-miscellaneous">
<heading> Miscellaneous</heading>
<hcontainer name="subheading" class="schGroup7" eId="d25e769">
<heading>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</heading>
<paragraph eId="schedule-7-paragraph-21" class="schProv1">
<num>
<noteRef href="#c8890331" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
21
</num>
<content>
<p/>
</content>
</paragraph>
</hcontainer>
<hcontainer name="subheading" class="schGroup7" eId="d25e778">
<heading>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</heading>
<paragraph eId="schedule-7-paragraph-22" class="schProv1">
<num>
<noteRef href="#c8890341" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
22
</num>
<content>
<p/>
</content>
</paragraph>
</hcontainer>
<hcontainer name="subheading" class="schGroup7" eId="d25e787">
<heading/>
<paragraph eId="schedule-7-paragraph-23" class="schProv1">
<num>
<ins class="first" ukl:ChangeId="d29p23684" ukl:CommentaryRef="c8890351">
<noteRef uk:name="commentary" href="#c8890351" class="commentary"/>
23
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p23684" ukl:CommentaryRef="c8890351">Section 26 shall have effect as if in subsection (1) there were substituted for the reference to section 23(c) of this Act a reference to section 23(2)(c) thereof; and as if in subsection (2) there were omitted therefrom the words “or for the allocation of temporary licences or registration marks”.</ins>
</p>
</content>
</paragraph>
</hcontainer>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-7-part-I-crossheading-supplementary">
<heading> Supplementary</heading>
<hcontainer name="subheading" class="schGroup7" eId="d25e800">
<heading/>
<paragraph eId="schedule-7-paragraph-24" class="schProv1">
<num>24</num>
<content>
<p>
<mod>
For section 37(3) there shall be substituted the following subsection—
<quotedStructure startQuote="" endQuote="" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default">
<subsection>
<num>
<ins class="first" ukl:ChangeId="d29p23778" ukl:CommentaryRef="c8890371">
<noteRef uk:name="commentary" href="#c8890371" class="commentary"/>
(3)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p23778" ukl:CommentaryRef="c8890371">Any person who contravenes or fails to comply with any regulations under this Act (other than regulations under section </ins>
<ins ukl:ChangeId="d29p23778" ukl:CommentaryRef="c8890371">
<noteRef href="#c8890381" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
. . . 20 or 24) shall be guilty of an offence and liable on summary conviction—
</ins>
</p>
</intro>
<level class="para1">
<num>
<ins ukl:ChangeId="d29p23778" ukl:CommentaryRef="c8890371">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p23778" ukl:CommentaryRef="c8890371">in the case of regulations prescribed for the purposes of this paragraph, to a fine not exceeding level 3 on the standard scale; and</ins>
</p>
</content>
</level>
<level class="para1">
<num>
<ins ukl:ChangeId="d29p23778" ukl:CommentaryRef="c8890371">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p23778" ukl:CommentaryRef="c8890371">in any other case, to a fine not exceeding level 2 on the standard scale.</ins>
</p>
</content>
</level>
</subsection>
<subsection>
<num>
<ins ukl:ChangeId="d29p23778" ukl:CommentaryRef="c8890371">(3A)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p23778" ukl:CommentaryRef="c8890371">Regulations under section </ins>
<ins ukl:ChangeId="d29p23778" ukl:CommentaryRef="c8890371">
<noteRef href="#c8890391" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
. . .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—
</ins>
</p>
</intro>
<level class="para1">
<num>
<ins ukl:ChangeId="d29p23778" ukl:CommentaryRef="c8890371">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p23778" ukl:CommentaryRef="c8890371">in the case of regulations under section </ins>
<ins ukl:ChangeId="d29p23778" ukl:CommentaryRef="c8890371">
<noteRef href="#c8890391" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
. . .20, to a fine not exceeding level 1 on the standard scale; and
</ins>
</p>
</content>
</level>
<level class="para1">
<num>
<ins ukl:ChangeId="d29p23778" ukl:CommentaryRef="c8890371">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p23778" ukl:CommentaryRef="c8890371">in the case of regulations under section 24, to a fine not exceeding level 3 on the standard scale.</ins>
</p>
</content>
</level>
</subsection>
<subsection>
<num>
<ins ukl:ChangeId="d29p23778" ukl:CommentaryRef="c8890371">(3B)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p23778" ukl:CommentaryRef="c8890371">The prescribing of regulations for the purposes of subsection (3)(a) above shall not affect the punishment for a contravention ofor failure to comply with those regulations before they were so prescribed.</ins>
</p>
</content>
</subsection>
</quotedStructure>
<inline name="appendText">
<ins class="last" ukl:ChangeId="d29p23778" ukl:CommentaryRef="c8890371">.</ins>
</inline>
</mod>
</p>
</content>
</paragraph>
</hcontainer>
</hcontainer>
</part>
<part eId="schedule-7-part-II">
<num>Part II</num>
<heading> Other Transitional Provisions and Savings</heading>
<hcontainer name="crossheading" class="schGroup7" eId="d25e882">
<heading/>
<paragraph eId="schedule-7-part-II-paragraph-1" class="schProv1">
<num>1</num>
<content>
<p>In so far as any regulation, order, licence or other instrument made or issued, or having effect as if made or issued, under any enactment repealed by this Act or any other thing done or deemed to have been done under any such enactment, could have been made, issued or done under a corresponding provision of this Act it shall not be invalidated by the repeals effected by section 39(5) of this Act, but shall have effect as if made, issued or done under that corresponding provision.</p>
<blockContainer ukl:Name="BlockText">
<p>Provided that this paragraph shall not be construed as saving the order specified in Part II of Schedule 8 to this Act.</p>
</blockContainer>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" class="schGroup7" eId="d25e894">
<heading/>
<paragraph eId="schedule-7-part-II-paragraph-2" class="schProv1">
<num>2</num>
<content>
<p>Without prejudice to paragraph 1 above, any provision of this Act relating to anything done or required or authorised to be done under, or by reference to, that provision, this Act or any other provision of this Act shall have effect as if any reference to that provision, to this Act or to that other provision, as the case may be, included a reference to the corresponding provision of the enactments repealed by this Act or to the Act containing the corresponding provision so repealed.</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" class="schGroup7" eId="d25e902">
<heading/>
<paragraph eId="schedule-7-part-II-paragraph-3" class="schProv1">
<num>3</num>
<content>
<p>No licence or other instrument issued or made or having effect as if issued or made by a local authority under any enactment repealed by this Act and nothing done or deemed to have been done by or in relation to a local authority under any such enactment shall be prevented from being treated for the purposes of the foregoing paragraphs as a licence or other instrument or other thing which could have been issued, made or done under a corresponding provision of this Act by reason only that it could have been issued, made or done under that corresponding provision by or in relation to the Secretary of State and not by or in relation to a local authority.</p>
<p>
In this paragraph “
<term refersTo="#term-local-authority" eId="term-local-authority">local authority</term>
” has the same meaning as it has in the
<noteRef href="#c8890411" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Vehicle and Driving Licences Act 1969.
</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" class="schGroup7" eId="d25e918">
<heading/>
<paragraph eId="schedule-7-part-II-paragraph-4" class="schProv1">
<num>4</num>
<content>
<p>No licence issued under this Act and in force when any of the following modifications of this Act contained in Part I of this Schedule ceases to have effect under section 39(2) of this Act shall be affected by reason of any such modification so ceasing to have effect; nor shall any right to be repaid by way of rebate of duty any such amount as is referred to in section 17(2) accruing on a surrender of a licence before the modification contained in paragraph 13 of the said Part I ceases to have effect under the said section 39(2) be affected by reason of that modification so ceasing to have effect.</p>
<p>The modifications of this Act referred to above are those contained in paragraphs 1, 2, 3, 5, 12 and 17 of the said Part I.</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" class="schGroup7" eId="d25e929">
<heading/>
<paragraph eId="schedule-7-part-II-paragraph-5" class="schProv1">
<num>5</num>
<content>
<p>Nothing in this Act shall affect the enactments repealed thereby in their operation in relation to offences committed before the commencement of this Act.</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" class="schGroup7" eId="d25e937">
<heading/>
<paragraph eId="schedule-7-part-II-paragraph-6" class="schProv1">
<num>6</num>
<content>
<p>
In relation to a vehicle for which a licence was issued before and is in force after the commencement of this Act, or the last licence was issued between the commencement of the
<noteRef href="#c8890421" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Vehicles (Excise) Act 1949 and the commencement of this Act, section 1(3) of this Act shall have effect as if for the reference in paragraph (a) to the same Schedule to this Act there were substituted a reference to the Schedule to this Act corresponding to the enactment under which duty was chargeable for the licence.
</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" class="schGroup7" eId="d25e947">
<heading/>
<paragraph eId="schedule-7-part-II-paragraph-7" class="schProv1">
<num>7</num>
<content>
<p>
In relation to a vehicle exempted from duty under the
<noteRef href="#c8890431" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Vehicles (Excise) Act 1962 by virtue of section 6(2A) or (2B) thereof to which the provisions of section 6(3) of this Act apply, the reference in the said section 6(3) to the vehicle being deemed never to have been exempted from duty under subsection (1) or (2) of that section shall include a reference to the vehicle being deemed never to have been exempted from duty under the said section 6(2A) or (2B).
</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" class="schGroup7" eId="d25e957">
<heading/>
<paragraph eId="schedule-7-part-II-paragraph-8" class="schProv1">
<num>8</num>
<intro>
<p>In relation to a vehicle for which a licence was taken out before and is in force at the commencement of this Act, section 18 of this Act shall have effect as if—</p>
</intro>
<level class="para1" eId="schedule-7-paragraph-8-a">
<num>(a)</num>
<content>
<p>any reference to any rate of duty or amount payable under this Act included a reference to a rate of duty or an amount payable under the Vehicles (Excise) Act 1962;</p>
</content>
</level>
<level class="para1" eId="schedule-7-paragraph-8-b">
<num>(b)</num>
<content>
<p>for any reference to duty paid in respect of a vehicle at a rate applicable under Schedule 4 to this Act, there were substituted a reference to duty paid at a rate applicable under Schedule 4 to the said Act of 1962.</p>
</content>
</level>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" class="schGroup7" eId="d25e977">
<heading/>
<paragraph eId="schedule-7-part-II-paragraph-9" class="schProv1">
<num>9</num>
<content>
<p>For the purposes of section 22 of this Act a person shall be treated as having been previously convicted of an offence under that section if he has been convicted of an offence under the corresponding enactment in the Vehicles (Excise) Act 1949 or the Vehicles (Excise) Act 1962.</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" class="schGroup7" eId="d25e986">
<heading/>
<paragraph eId="schedule-7-part-II-paragraph-10" class="schProv1">
<num>10</num>
<content>
<p>
Where in pursuance of section 12(7) of the
<noteRef href="#c8890441" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Vehicles (Excise) Act 1962 (which relates to appeals to the Secretary of State from refusals of local authorities to issue trade licences) an appeal is pending at the transfer date, the making of the appeal shall be treated as a request in pursuance of subsection (1) of section 25 of this Act in respect of such a refusal as is mentioned in paragraph (c) of that subsection.
</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" class="schGroup7" eId="d25e996">
<heading/>
<paragraph eId="schedule-7-part-II-paragraph-11" class="schProv1">
<num>11</num>
<content>
<p>Any enactment passed before the commencement of this Act referring, whether specifically or by means of a general description, to an enactment repealed by this Act shall, unless the contrary intention appears, be construed as referring to the corresponding provision of this Act, and any document made or issued (whether before or after the commencement of this Act) referring, whether specifically or by means of a general description, to an enactment repealed by this Act shall, unless the contrary intention appears, be similarly construed.</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" class="schGroup7" eId="d25e1004">
<heading/>
<paragraph eId="schedule-7-part-II-paragraph-12" class="schProv1">
<num>12</num>
<content>
<p>Nothing in this Act shall require any charge or fee to be paid which would not have been payable if this Act had not been passed.</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" class="schGroup7" eId="d25e1012">
<heading/>
<paragraph eId="schedule-7-part-II-paragraph-13" class="schProv1">
<num>13</num>
<content>
<p>Unless the context otherwise requires, references in this Schedule to enactments repealed by this Act include references to the order revoked by this Act.</p>
</content>
</paragraph>
</hcontainer>
</part>
</hcontainer>
</hcontainer>
</body>
</act>
</akomaNtoso>