http://www.legislation.gov.uk/ukpga/1971/10/section/7Vehicles (Excise) Act 1971 (Repealed 1.9.1994)An Act to consolidate certain enactments relating to excise duties on mechanically propelled vehicles, and to the licensing and registration of such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 Exemptions from duty Miscellaneous exemptions from duty.71If an applicant for a vehicle licence satisfies the Secretary of State that the vehicle is intended to be used on public roads—aonly in passing from land in his occupation to other land in his occupation, andbfor distances not exceeding in the aggregate six miles in any calendar week,then, with the consent of the Treasury, the Secretary of State may exempt the vehicle from the duty chargeable under this Act in respect of the use of the vehicle on roads; but if a vehicle so exempted is used on public roads otherwise than for the purpose or to the extent specified above, the vehicle shall cease to be exempted.2A mechanically propelled vehicle shall not be chargeable with any duty under this Act by reason of its use by or for the purposes of a person (“a disabled person”) suffering from a physical or mental defect or disability or by reason of its being kept for such use if—ait is registered under this Act in the name of that person; andbhe has obtained, or is eligible for, a grant under paragraph 2 of Schedule 2 to the National Health Service Act 1977 or section 46(3) of the National Health Service (Scotland) Act 1978or Article 30(3) of the Health and Personal Social Services (Northern Ireland) Order 1972 in relation to that vehicle or is in receipt of a disability living allowance by virtue of entitlement to the mobility component at the higher rate oror a mobility supplement; andcno other vehicle registered in his name under this Act is exempted from duty under this subsection or by reason of the continued operation of the provisions mentioned in section 12(1) of the Finance (No. 2) Act 1992. . .;and for the purposes of this subsection a vehicle shall be deemed to be registered in the name of a disabled person in receipt of a disability living allowance by virtue of such entitlement or ofor a mobility supplement if it is registered in the name of an appointee or in the name of a person nominated for the purposes of this subsection by the disabled person or by an appointee].2AIn subsection (2) above—mobility supplement”means a mobility supplement under—aa scheme made under the Personal Injuries (Emergency Provisions) Act 1939, orban Order in Council made under section 12 of the Social Security (Miscellaneous Provisions) Act 1977,or any payment appearing to the Secretary of State to be of a similar kind and specified by him by order made by statutory instrument; andappointee”means—ia person appointed pursuant to regulations under the Social Security Act 1975 or the Social Security (Northern Ireland) Act 1975to exercise any of the rights or powers of a person in receipt of a mobility allowance, oriia person to whom a mobility supplement is paid for application for the benefit of another person in receipt of the supplement.2BAn order under subsection (2A) above may provide that it shall be deemed to have come into force on any date after 20th November 1983.2C. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2D. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3A mechanically propelled vehicle shall not be chargeable with any duty under this Act by reason of its use for clearing snow from public roads by means of a snow plough or similar contrivance, whether forming part of the vehicle or not, or by reason of its being kept for such use or by reason of its use for the purpose of going to or from the place where it is to be used for clearing snow from public roads by those means.3ARegulations under this Act may provide that, in such cases, subject to such conditions and for such period as may be prescribed, a mechanically propelled vehicle shall not be chargeable with any duty under this Act if it has been imported by —aa person for the time being appointed to serve with any body, contingent or detachment of the forces of any prescribed country, being a body, contingent or detachment which is for the time being present in the United Kingdom on the invitation of Her Majesty’s Government in the United Kingdom, orba member of any country’s military forces, except Her Majesty’s United Kingdom forces, who is for the time being appointed to serve in the United Kingdom under the orders of any prescribed organisation, orca person for the time being recognised by the Secretary of State as a member of a civilian component of such a force as is mentioned in paragraph (a) above or as a civilian member of such an organisation as is mentioned in paragraph (b) above, ordany prescribed dependant of a person falling within paragraph (a), paragraph (b) or paragraph (c) above.4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4AA mechanically propelled vehicle shall not be chargeable with any duty under this Act at a time when it is used or kept on a road by a health service body, as defined in section 60(7) of the National Health Service and Community Care Act 1990 or a National Health Service trust established under Part I of that Act or the National Health Service (Scotland) Act 1978 or a health and social services body, as defined in Article 7(6) of the Health and Personal Social Services (Northern Ireland) Order 1991 or a Health and Social Services Trust established under that Order .5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Act repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1), Sch. 5 Pt. I (with s. 57(4))S. 7(2) substituted by Finance Act 1978 (c. 42), s. 8(1)Words in s. 7(2) inserted (3.5.1994) by 1994 c. 9, s. 5, Sch. 2 para. 5(a)1977 c. 49. Words inserted by Finance Act 1980 (c. 48), s. 4(6)1978 c. 29. Words in s. 7(2)(b) inserted (1.10.1991) by Finance Act 1991 (c. 31, SIF 107:2), s. 10, Sch. 3, Pt. I, para. 5(1)(a); S.I. 1991/2021, art. 2Words in s. 7(2) substituted (3.2.1992) by Disability Living Allowance and Disability Working Allowance Act 1991 (c. 21, SIF 113:1), s. 4(2), Sch. 2 para. 1(a); S.I. 1991/2617, art. 2(c)(f), which substitutions come into force on 3.2.1992 for certain purposes and on 6.4.1992 for certain other purposesWords inserted by Finance Act 1984 (c. 43, SIF 107:2), s. 5(2)(a)(5)Words in s. 7(2)(c) inserted (3.5.1994) by 1994 c. 9, s. 5, Sch. 2 para. 5(b)Words in s. 7(2) substituted (3.2.1992) by Disability Living Allowance and Disability Working Allowance Act 1991 (c. 21, SIF: 113:1), s. 4(2), Sch. 2 para. 1(b); S.I. 1991/2617, art. 2(c)(f), which substitutions come into force on 3.2.1992 for certain purposes and on 6.4.1992 for certain other purposesWords substituted by Finance Act 1984 (c. 43, SIF 107:2), s. 5(2)(b)(5)S. 7(2A),(2B) inserted by Finance Act 1984 (c. 43, SIF 107:2), s. 5(3)(5)1939 c.82(101A:2). 1977 c.5 (113:1). 1975 c.14 (113:1). Words in s. 7(2A) inserted (1.10.1991) by Finance Act 1991 (c. 31, SIF 107:2), s. 10, Sch. 3, Pt. I, para. 5(2); S.I. 1991/2021, art. 2S. 7(2C)(2D) repealed (13.10.1993) by Finance (No. 2) Act 1992 (c. 48), ss. 12(1)(b), 82, Sch. 18 Pt. IV; S.I. 1993/2272, art. 2 (with art. 3, Sch.)S. 7(3A) inserted by Finance Act 1986 (c. 41, SIF 107:2), s. 3(7), Sch. 2 Pt. I para. 3S. 7(4) repealed (1.10.1991) by Finance Act 1991 (c. 31, SIF 107:2), ss. 8(6)(9), 123, Sch. 19, Pt. III.S. 7(4A) inserted (1.4.1991) by National Health Service and Community Care Act 1990 (c. 19, SIF 113:2), s. 60, Sch. 8 Pt. I para. 21978 c.29 (113:2). Words in s. 7(4A) added (1.10.1991) by Finance Act 1991 (c. 31, SIF 107: 2), s. 10, Sch. 3, Pt. I, para. 5(4); S.I. 1991/2021, art. 2S. 7(5) repealed (1.10.1991) by Finance Act 1991 (c. 31, SIF 107:2), ss. 10, 123, Sch. 3, Pt.I, para. 5(5), Sch. 19, Pt. IV; S.I. 1991/2021, art. 2
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<dc:title>Vehicles (Excise) Act 1971 (Repealed 1.9.1994)</dc:title>
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<Title> Exemptions from duty</Title>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="1994-05-03" RestrictEndDate="1994-09-01" ConfersPower="true" Match="false">
<Title> Miscellaneous exemptions from duty.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1971/10/section/7" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/7" id="section-7">
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<P2para>
<Text>If an applicant for a vehicle licence satisfies the Secretary of State that the vehicle is intended to be used on public roads—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1971/10/section/7/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/7/1/a" id="section-7-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>only in passing from land in his occupation to other land in his occupation, and</Text>
</P3para>
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<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1971/10/section/7/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/7/1/b" id="section-7-1-b">
<Pnumber>b</Pnumber>
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<Text>for distances not exceeding in the aggregate six miles in any calendar week,</Text>
</P3para>
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<Text>then, with the consent of the Treasury, the Secretary of State may exempt the vehicle from the duty chargeable under this Act in respect of the use of the vehicle on roads; but if a vehicle so exempted is used on public roads otherwise than for the purpose or to the extent specified above, the vehicle shall cease to be exempted.</Text>
</P2para>
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<Pnumber PuncBefore="[(">
<CommentaryRef Ref="c8882921"/>
2
</Pnumber>
<P2para>
<Text>
A mechanically propelled vehicle shall not be chargeable with any duty under this Act by reason of its use by or for the purposes of a person (“a disabled person”) suffering from a physical
<Addition ChangeId="d29p5297" CommentaryRef="c8882931">or mental</Addition>
defect or disability or by reason of its being kept for such use if—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1971/10/section/7/2/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/7/2/a" id="section-7-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>it is registered under this Act in the name of that person; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1971/10/section/7/2/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/7/2/b" id="section-7-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
he has obtained, or is eligible for, a grant under paragraph 2 of Schedule 2 to the
<CommentaryRef Ref="c8882941"/>
National Health Service Act 1977
<Addition ChangeId="d29p5315" CommentaryRef="c8882951">or section 46(3) of the </Addition>
<Addition ChangeId="d29p5315" CommentaryRef="c8882951">
<CommentaryRef Ref="c8882961"/>
National Health Service (Scotland) Act 1978
</Addition>
<Addition ChangeId="d29p5320" CommentaryRef="c8882971">or Article 30(3) of the Health and Personal Social Services (Northern Ireland) Order 1972</Addition>
in relation to that vehicle or is in receipt of a
<Addition ChangeId="d29p5324" CommentaryRef="c8882981">disability living allowance by virtue of entitlement to the mobility component at the higher rate or</Addition>
<Addition ChangeId="d29p5327" CommentaryRef="c8882991">or a mobility supplement</Addition>
; and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1971/10/section/7/2/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/7/2/c" id="section-7-2-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>
no other vehicle registered in his name under this Act is exempted from duty under this subsection
<Addition ChangeId="d29p5337" CommentaryRef="c8883001">
or by reason of the continued operation of the provisions mentioned in section 12(1) of the Finance (
<Abbreviation Expansion="Number">No.</Abbreviation>
2) Act 1992
</Addition>
. . .;
</Text>
</P3para>
</P3>
<Text>
and for the purposes of this subsection a vehicle shall be deemed to be registered in the name of a disabled person in receipt of a
<Addition ChangeId="d29p5344" CommentaryRef="c8883021">disability living allowance by virtue of such entitlement or of</Addition>
<Addition ChangeId="d29p5347" CommentaryRef="c8882991">or a mobility supplement</Addition>
if it is registered in the name of
<Addition ChangeId="d29p5351" CommentaryRef="c8883041">an appointee</Addition>
or in the name of a person nominated for the purposes of this subsection by the disabled person or by
<Addition ChangeId="d29p5355" CommentaryRef="c8883041">an appointee].</Addition>
</Text>
</P2para>
</P2>
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<Pnumber>
<Addition ChangeId="d29p5358" CommentaryRef="c8883061">2A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p5358" CommentaryRef="c8883061">In subsection (2) above—</Addition>
</Text>
<UnorderedList Decoration="none" Class="Definition">
<ListItem>
<Para>
<Text>
<Addition ChangeId="d29p5358" CommentaryRef="c8883061"></Addition>
<Term id="term-mobility-supplement">
<Addition ChangeId="d29p5358" CommentaryRef="c8883061">mobility supplement</Addition>
</Term>
<Addition ChangeId="d29p5358" CommentaryRef="c8883061">”means a mobility supplement under—</Addition>
</Text>
</Para>
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<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1971/10/section/7/2A/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/7/2A/a" id="section-7-2A-a">
<Pnumber>
<Addition ChangeId="d29p5358" CommentaryRef="c8883061">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p5358" CommentaryRef="c8883061">a scheme made under the Personal Injuries (Emergency Provisions) Act </Addition>
<Addition ChangeId="d29p5358" CommentaryRef="c8883061">
<CommentaryRef Ref="c8883071"/>
1939, or
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1971/10/section/7/2A/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/7/2A/b" id="section-7-2A-b">
<Pnumber>
<Addition ChangeId="d29p5358" CommentaryRef="c8883061">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p5358" CommentaryRef="c8883061">an Order in Council made under section 12 of the Social Security (Miscellaneous Provisions) Act </Addition>
<Addition ChangeId="d29p5358" CommentaryRef="c8883061">
<CommentaryRef Ref="c8883081"/>
1977,
</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p5358" CommentaryRef="c8883061">or any payment appearing to the Secretary of State to be of a similar kind and specified by him by order made by statutory instrument; and</Addition>
</Text>
<UnorderedList Decoration="none" Class="Definition">
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<Para>
<Text>
<Addition ChangeId="d29p5358" CommentaryRef="c8883061"></Addition>
<Term id="term-appointee">
<Addition ChangeId="d29p5358" CommentaryRef="c8883061">appointee</Addition>
</Term>
<Addition ChangeId="d29p5358" CommentaryRef="c8883061">”means—</Addition>
</Text>
</Para>
</ListItem>
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<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1971/10/section/7/2A/i" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/7/2A/i" id="section-7-2A-i">
<Pnumber>
<Addition ChangeId="d29p5358" CommentaryRef="c8883061">i</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p5358" CommentaryRef="c8883061">a person appointed pursuant to regulations under the Social Security Act </Addition>
<Addition ChangeId="d29p5358" CommentaryRef="c8883061">
<CommentaryRef Ref="c8883091"/>
1975
</Addition>
<Addition ChangeId="d29p5358" CommentaryRef="c8883061">
<Addition ChangeId="d29p5407" CommentaryRef="c8883101">or the Social Security (Northern Ireland) Act 1975</Addition>
</Addition>
<Addition ChangeId="d29p5358" CommentaryRef="c8883061">to exercise any of the rights or powers of a person in receipt of a mobility allowance, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1971/10/section/7/2A/ii" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/7/2A/ii" id="section-7-2A-ii">
<Pnumber>
<Addition ChangeId="d29p5358" CommentaryRef="c8883061">ii</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p5358" CommentaryRef="c8883061">a person to whom a mobility supplement is paid for application for the benefit of another person in receipt of the supplement.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1971/10/section/7/2B" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/7/2B" id="section-7-2B">
<Pnumber>
<Addition ChangeId="d29p5358" CommentaryRef="c8883061">2B</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p5358" CommentaryRef="c8883061">An order under subsection (2A) above may provide that it shall be deemed to have come into force on any date after 20th November 1983.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1971/10/section/7/2C" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/7/2C" id="section-7-2C">
<Pnumber>
<CommentaryRef Ref="c8883111"/>
2C
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1971/10/section/7/2D" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/7/2D" id="section-7-2D">
<Pnumber>
<CommentaryRef Ref="c8883111"/>
2D
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1971/10/section/7/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/7/3" id="section-7-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>A mechanically propelled vehicle shall not be chargeable with any duty under this Act by reason of its use for clearing snow from public roads by means of a snow plough or similar contrivance, whether forming part of the vehicle or not, or by reason of its being kept for such use or by reason of its use for the purpose of going to or from the place where it is to be used for clearing snow from public roads by those means.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1971/10/section/7/3A" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/7/3A" id="section-7-3A">
<Pnumber>
<Addition ChangeId="d29p5444" CommentaryRef="c8883131">3A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p5444" CommentaryRef="c8883131">Regulations under this Act may provide that, in such cases, subject to such conditions and for such period as may be prescribed, a mechanically propelled vehicle shall not be chargeable with any duty under this Act if it has been imported by —</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1971/10/section/7/3A/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/7/3A/a" id="section-7-3A-a">
<Pnumber>
<Addition ChangeId="d29p5444" CommentaryRef="c8883131">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p5444" CommentaryRef="c8883131">a person for the time being appointed to serve with any body, contingent or detachment of the forces of any prescribed country, being a body, contingent or detachment which is for the time being present in the United Kingdom on the invitation of Her Majesty’s Government in the United Kingdom, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1971/10/section/7/3A/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/7/3A/b" id="section-7-3A-b">
<Pnumber>
<Addition ChangeId="d29p5444" CommentaryRef="c8883131">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p5444" CommentaryRef="c8883131">a member of any country’s military forces, except Her Majesty’s United Kingdom forces, who is for the time being appointed to serve in the United Kingdom under the orders of any prescribed organisation, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1971/10/section/7/3A/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/7/3A/c" id="section-7-3A-c">
<Pnumber>
<Addition ChangeId="d29p5444" CommentaryRef="c8883131">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p5444" CommentaryRef="c8883131">a person for the time being recognised by the Secretary of State as a member of a civilian component of such a force as is mentioned in paragraph (</Addition>
<Emphasis>
<Addition ChangeId="d29p5444" CommentaryRef="c8883131">a</Addition>
</Emphasis>
<Addition ChangeId="d29p5444" CommentaryRef="c8883131">) above or as a civilian member of such an organisation as is mentioned in paragraph (</Addition>
<Emphasis>
<Addition ChangeId="d29p5444" CommentaryRef="c8883131">b</Addition>
</Emphasis>
<Addition ChangeId="d29p5444" CommentaryRef="c8883131">) above, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1971/10/section/7/3A/d" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/7/3A/d" id="section-7-3A-d">
<Pnumber>
<Addition ChangeId="d29p5444" CommentaryRef="c8883131">d</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p5444" CommentaryRef="c8883131">any prescribed dependant of a person falling within paragraph (</Addition>
<Emphasis>
<Addition ChangeId="d29p5444" CommentaryRef="c8883131">a</Addition>
</Emphasis>
<Addition ChangeId="d29p5444" CommentaryRef="c8883131">), paragraph (</Addition>
<Emphasis>
<Addition ChangeId="d29p5444" CommentaryRef="c8883131">b</Addition>
</Emphasis>
<Addition ChangeId="d29p5444" CommentaryRef="c8883131">) or paragraph (</Addition>
<Emphasis>
<Addition ChangeId="d29p5444" CommentaryRef="c8883131">c</Addition>
</Emphasis>
<Addition ChangeId="d29p5444" CommentaryRef="c8883131">) above.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1971/10/section/7/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/7/4" id="section-7-4">
<Pnumber>
<CommentaryRef Ref="c8883141"/>
4
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1971/10/section/7/4A" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/7/4A" id="section-7-4A">
<Pnumber>
<Addition ChangeId="d29p5498" CommentaryRef="c8883151">4A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p5498" CommentaryRef="c8883151">A mechanically propelled vehicle shall not be chargeable with any duty under this Act at a time when it is used or kept on a road by a health service body, as defined in section 60(7) of the National Health Service and Community Care Act 1990 or a National Health Service trust established under Part I of that Act or the National Health Service (Scotland) Act </Addition>
<Addition ChangeId="d29p5498" CommentaryRef="c8883151">
<CommentaryRef Ref="c8883161"/>
1978
</Addition>
<Addition ChangeId="d29p5498" CommentaryRef="c8883151">
<Addition ChangeId="d29p5508" CommentaryRef="c8883171">or a health and social services body, as defined in Article 7(6) of the Health and Personal Social Services (Northern Ireland) Order 1991 or a Health and Social Services Trust established under that Order</Addition>
</Addition>
<Addition ChangeId="d29p5498" CommentaryRef="c8883151"> .</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1971/10/section/7/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/7/5" id="section-7-5">
<Pnumber>
<CommentaryRef Ref="c8883181"/>
5
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Body>
</Primary>
<Commentaries>
<Commentary id="c8879331" Type="F">
<Para>
<Text>
Act repealed (1.9.1994) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/22" id="c00001" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="22">1994 c. 22</Citation>
,
<CitationSubRef id="c00002" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/65" CitationRef="c00001" SectionRef="section-65">ss. 65</CitationSubRef>
,
<CitationSubRef id="c00003" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/66/1" CitationRef="c00001" SectionRef="section-66-1">66(1)</CitationSubRef>
,
<CitationSubRef id="c00004" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/5/part/I" Operative="true" CitationRef="c00001" SectionRef="schedule-5-part-I">Sch. 5 Pt. I</CitationSubRef>
(with
<CitationSubRef id="c00005" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/57/4" CitationRef="c00001" SectionRef="section-57-4">s. 57(4)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c8882921" Type="F">
<Para>
<Text>
<CitationSubRef id="c01106" URI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/7/2" SectionRef="section-7-2">S. 7(2)</CitationSubRef>
substituted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1978/42" id="c01107" Year="1978" Class="UnitedKingdomPublicGeneralAct" Number="42" Title="Finance Act 1978">Finance Act 1978 (c. 42)</Citation>
,
<CitationSubRef id="c01108" URI="http://www.legislation.gov.uk/id/ukpga/1978/42/section/8/1" Operative="true" CitationRef="c01107" SectionRef="section-8-1">s. 8(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c8882931" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c01109" URI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/7/2" SectionRef="section-7-2">s. 7(2)</CitationSubRef>
inserted (3.5.1994) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c01110" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c01111" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/5" CitationRef="c01110" SectionRef="section-5">s. 5</CitationSubRef>
,
<CitationSubRef id="c01112" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/2/paragraph/5/a" Operative="true" CitationRef="c01110" SectionRef="schedule-2-paragraph-5-a">Sch. 2 para. 5(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c8882941" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1977/49" id="c01113" Year="1977" Class="UnitedKingdomPublicGeneralAct" Number="49">1977 c. 49</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c8882951" Type="F">
<Para>
<Text>
Words inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1980/48" id="c01114" Year="1980" Class="UnitedKingdomPublicGeneralAct" Number="48" Title="Finance Act 1980">Finance Act 1980 (c. 48)</Citation>
,
<CitationSubRef id="c01115" URI="http://www.legislation.gov.uk/id/ukpga/1980/48/section/4/6" Operative="true" CitationRef="c01114" SectionRef="section-4-6">s. 4(6)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c8882961" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1978/29" id="c01116" Year="1978" Class="UnitedKingdomPublicGeneralAct" Number="29">1978 c. 29</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c8882971" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c01117" URI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/7/2/b" SectionRef="section-7-2-b">s. 7(2)(b)</CitationSubRef>
inserted (1.10.1991) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1991/31" id="c01118" Year="1991" Class="UnitedKingdomPublicGeneralAct" Number="31" Title="Finance Act 1991">Finance Act 1991 (c. 31, SIF 107:2)</Citation>
,
<CitationSubRef id="c01119" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/section/10" CitationRef="c01118" SectionRef="section-10">s. 10</CitationSubRef>
,
<CitationSubRef id="c01120" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/schedule/3" Operative="true" CitationRef="c01118" SectionRef="schedule-3">Sch. 3</CitationSubRef>
,
<CitationSubRef id="c01121" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/part/I" CitationRef="c01118" SectionRef="part-I">Pt. I</CitationSubRef>
,
<CitationSubRef id="c01122" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/paragraph/5/1/a" CitationRef="c01118" SectionRef="paragraph-5-1-a">para. 5(1)(a)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1991/2021" id="c01123" Class="UnitedKingdomStatutoryInstrument" Year="1991" Number="2021">S.I. 1991/2021</Citation>
,
<CitationSubRef id="c01124" URI="http://www.legislation.gov.uk/id/uksi/1991/2021/article/2" Operative="true" CitationRef="c01123" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c8882981" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c01125" URI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/7/2" SectionRef="section-7-2">s. 7(2)</CitationSubRef>
substituted (3.2.1992) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1991/21" id="c01126" Year="1991" Class="UnitedKingdomPublicGeneralAct" Number="21" Title="Disability Living Allowance and Disability Working Allowance Act 1991">Disability Living Allowance and Disability Working Allowance Act 1991 (c. 21, SIF 113:1)</Citation>
,
<CitationSubRef id="c01127" URI="http://www.legislation.gov.uk/id/ukpga/1991/21/section/4/2" CitationRef="c01126" SectionRef="section-4-2">s. 4(2)</CitationSubRef>
,
<CitationSubRef id="c01128" URI="http://www.legislation.gov.uk/id/ukpga/1991/21/schedule/2/paragraph/1/a" Operative="true" CitationRef="c01126" SectionRef="schedule-2-paragraph-1-a">Sch. 2 para. 1(a)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1991/2617" id="c01129" Class="UnitedKingdomStatutoryInstrument" Year="1991" Number="2617">S.I. 1991/2617</Citation>
,
<CitationSubRef id="c01130" URI="http://www.legislation.gov.uk/id/uksi/1991/2617/article/2/c/f" Operative="true" CitationRef="c01129" SectionRef="article-2-c-f">art. 2(c)(f)</CitationSubRef>
, which substitutions come into force on 3.2.1992 for certain purposes and on 6.4.1992 for certain other purposes
</Text>
</Para>
</Commentary>
<Commentary id="c8882991" Type="F">
<Para>
<Text>
Words inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1984/43" id="c01131" Year="1984" Class="UnitedKingdomPublicGeneralAct" Number="43" Title="Finance Act 1984">Finance Act 1984 (c. 43, SIF 107:2)</Citation>
,
<CitationSubRef id="c01132" URI="http://www.legislation.gov.uk/id/ukpga/1984/43/section/5/2" Operative="true" CitationRef="c01131" SectionRef="section-5-2">s. 5(2)</CitationSubRef>
(
<Emphasis>a</Emphasis>
)(5)
</Text>
</Para>
</Commentary>
<Commentary id="c8883001" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c01133" URI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/7/2/c" SectionRef="section-7-2-c">s. 7(2)(c)</CitationSubRef>
inserted (3.5.1994) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c01134" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c01135" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/5" CitationRef="c01134" SectionRef="section-5">s. 5</CitationSubRef>
,
<CitationSubRef id="c01136" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/2/paragraph/5/b" Operative="true" CitationRef="c01134" SectionRef="schedule-2-paragraph-5-b">Sch. 2 para. 5(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c8883021" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c01145" URI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/7/2" SectionRef="section-7-2">s. 7(2)</CitationSubRef>
substituted (3.2.1992) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1991/21" id="c01146" Year="1991" Class="UnitedKingdomPublicGeneralAct" Number="21" Title="Disability Living Allowance and Disability Working Allowance Act 1991">Disability Living Allowance and Disability Working Allowance Act 1991 (c. 21, SIF: 113:1)</Citation>
,
<CitationSubRef id="c01147" URI="http://www.legislation.gov.uk/id/ukpga/1991/21/section/4/2" CitationRef="c01146" SectionRef="section-4-2">s. 4(2)</CitationSubRef>
,
<CitationSubRef id="c01148" URI="http://www.legislation.gov.uk/id/ukpga/1991/21/schedule/2/paragraph/1/b" Operative="true" CitationRef="c01146" SectionRef="schedule-2-paragraph-1-b">Sch. 2 para. 1(b)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1991/2617" id="c01149" Class="UnitedKingdomStatutoryInstrument" Year="1991" Number="2617">S.I. 1991/2617</Citation>
,
<CitationSubRef id="c01150" URI="http://www.legislation.gov.uk/id/uksi/1991/2617/article/2/c/f" Operative="true" CitationRef="c01149" SectionRef="article-2-c-f">art. 2(c)(f)</CitationSubRef>
, which substitutions come into force on 3.2.1992 for certain purposes and on 6.4.1992 for certain other purposes
</Text>
</Para>
</Commentary>
<Commentary id="c8883041" Type="F">
<Para>
<Text>
Words substituted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1984/43" id="c01151" Year="1984" Class="UnitedKingdomPublicGeneralAct" Number="43" Title="Finance Act 1984">Finance Act 1984 (c. 43, SIF 107:2)</Citation>
,
<CitationSubRef id="c01152" URI="http://www.legislation.gov.uk/id/ukpga/1984/43/section/5/2" Operative="true" CitationRef="c01151" SectionRef="section-5-2">s. 5(2)</CitationSubRef>
(
<Emphasis>b</Emphasis>
)(5)
</Text>
</Para>
</Commentary>
<Commentary id="c8883061" Type="F">
<Para>
<Text>
<CitationSubRef id="c01153" URI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/7/2A" SectionRef="section-7-2A">S. 7(2A)</CitationSubRef>
,(2B) inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1984/43" id="c01154" Year="1984" Class="UnitedKingdomPublicGeneralAct" Number="43" Title="Finance Act 1984">Finance Act 1984 (c. 43, SIF 107:2)</Citation>
,
<CitationSubRef id="c01155" URI="http://www.legislation.gov.uk/id/ukpga/1984/43/section/5/3/5" Operative="true" CitationRef="c01154" SectionRef="section-5-3-5">s. 5(3)(5)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c8883071" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1939/82" id="c01156" Year="1939" Class="UnitedKingdomPublicGeneralAct" Number="82">1939 c.82</Citation>
(
<Strong>101A:2</Strong>
).
</Text>
</Para>
</Commentary>
<Commentary id="c8883081" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1977/5" id="c01157" Year="1977" Class="UnitedKingdomPublicGeneralAct" Number="5">1977 c.5</Citation>
(
<Strong>113:1</Strong>
).
</Text>
</Para>
</Commentary>
<Commentary id="c8883091" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1975/14" id="c01158" Year="1975" Class="UnitedKingdomPublicGeneralAct" Number="14">1975 c.14</Citation>
(
<Strong>113:1</Strong>
).
</Text>
</Para>
</Commentary>
<Commentary id="c8883101" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c01159" URI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/7/2A" SectionRef="section-7-2A">s. 7(2A)</CitationSubRef>
inserted (1.10.1991) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1991/31" id="c01160" Year="1991" Class="UnitedKingdomPublicGeneralAct" Number="31" Title="Finance Act 1991">Finance Act 1991 (c. 31, SIF 107:2)</Citation>
,
<CitationSubRef id="c01161" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/section/10" CitationRef="c01160" SectionRef="section-10">s. 10</CitationSubRef>
,
<CitationSubRef id="c01162" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/schedule/3" Operative="true" CitationRef="c01160" SectionRef="schedule-3">Sch. 3</CitationSubRef>
,
<CitationSubRef id="c01163" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/part/I" CitationRef="c01160" SectionRef="part-I">Pt. I</CitationSubRef>
,
<CitationSubRef id="c01164" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/paragraph/5/2" CitationRef="c01160" SectionRef="paragraph-5-2">para. 5(2)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1991/2021" id="c01165" Class="UnitedKingdomStatutoryInstrument" Year="1991" Number="2021">S.I. 1991/2021</Citation>
,
<CitationSubRef id="c01166" URI="http://www.legislation.gov.uk/id/uksi/1991/2021/article/2" Operative="true" CitationRef="c01165" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c8883111" Type="F">
<Para>
<Text>
<CitationSubRef id="c01167" URI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/7/2C/2D" SectionRef="section-7-2C-2D">S. 7(2C)(2D)</CitationSubRef>
repealed (13.10.1993) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/48" id="c01168" Year="1992" Class="UnitedKingdomPublicGeneralAct" Number="48" Title="Finance (No. 2) Act 1992">Finance (No. 2) Act 1992 (c. 48)</Citation>
,
<CitationSubRef id="c01169" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/section/12/1/b" CitationRef="c01168" SectionRef="section-12-1-b">ss. 12(1)(b)</CitationSubRef>
,
<CitationSubRef id="c01170" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/section/82" CitationRef="c01168" SectionRef="section-82">82</CitationSubRef>
,
<CitationSubRef id="c01171" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/18/part/IV" Operative="true" CitationRef="c01168" SectionRef="schedule-18-part-IV">Sch. 18 Pt. IV</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1993/2272" id="c01172" Class="UnitedKingdomStatutoryInstrument" Year="1993" Number="2272">S.I. 1993/2272</Citation>
,
<CitationSubRef id="c01173" URI="http://www.legislation.gov.uk/id/uksi/1993/2272/article/2" Operative="true" CitationRef="c01172" SectionRef="article-2">art. 2</CitationSubRef>
(with
<CitationSubRef id="c01174" URI="http://www.legislation.gov.uk/id/uksi/1993/2272/article/3" CitationRef="c01172" SectionRef="article-3">art. 3</CitationSubRef>
,
<CitationSubRef id="c01175" URI="http://www.legislation.gov.uk/id/uksi/1993/2272/schedule" CitationRef="c01172" SectionRef="schedule">Sch.</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c8883131" Type="F">
<Para>
<Text>
<CitationSubRef id="c01176" URI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/7/3A" SectionRef="section-7-3A">S. 7(3A)</CitationSubRef>
inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1986/41" id="c01177" Year="1986" Class="UnitedKingdomPublicGeneralAct" Number="41" Title="Finance Act 1986">Finance Act 1986 (c. 41, SIF 107:2)</Citation>
,
<CitationSubRef id="c01178" URI="http://www.legislation.gov.uk/id/ukpga/1986/41/section/3/7" CitationRef="c01177" SectionRef="section-3-7">s. 3(7)</CitationSubRef>
,
<CitationSubRef id="c01179" URI="http://www.legislation.gov.uk/id/ukpga/1986/41/schedule/2/part/I/paragraph/3" Operative="true" CitationRef="c01177" SectionRef="schedule-2-part-I-paragraph-3">Sch. 2 Pt. I para. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c8883141" Type="F">
<Para>
<Text>
<CitationSubRef id="c01180" URI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/7/4" SectionRef="section-7-4">S. 7(4)</CitationSubRef>
repealed (1.10.1991) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1991/31" id="c01181" Year="1991" Class="UnitedKingdomPublicGeneralAct" Number="31" Title="Finance Act 1991">Finance Act 1991 (c. 31, SIF 107:2)</Citation>
,
<CitationSubRef id="c01182" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/section/8/6/9" CitationRef="c01181" SectionRef="section-8-6-9">ss. 8(6)(9)</CitationSubRef>
,
<CitationSubRef id="c01183" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/section/123" CitationRef="c01181" SectionRef="section-123">123</CitationSubRef>
,
<CitationSubRef id="c01184" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/schedule/19" Operative="true" CitationRef="c01181" SectionRef="schedule-19">Sch. 19</CitationSubRef>
,
<CitationSubRef id="c01185" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/part/III" CitationRef="c01181" SectionRef="part-III">Pt. III</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="c8883151" Type="F">
<Para>
<Text>
<CitationSubRef id="c01186" URI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/7/4A" SectionRef="section-7-4A">S. 7(4A)</CitationSubRef>
inserted (1.4.1991) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1990/19" id="c01187" Year="1990" Class="UnitedKingdomPublicGeneralAct" Number="19" Title="National Health Service and Community Care Act 1990">National Health Service and Community Care Act 1990 (c. 19, SIF 113:2)</Citation>
,
<CitationSubRef id="c01188" URI="http://www.legislation.gov.uk/id/ukpga/1990/19/section/60" CitationRef="c01187" SectionRef="section-60">s. 60</CitationSubRef>
,
<CitationSubRef id="c01189" URI="http://www.legislation.gov.uk/id/ukpga/1990/19/schedule/8/part/I/paragraph/2" Operative="true" CitationRef="c01187" SectionRef="schedule-8-part-I-paragraph-2">Sch. 8 Pt. I para. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c8883161" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1978/29" id="c01190" Year="1978" Class="UnitedKingdomPublicGeneralAct" Number="29">1978 c.29</Citation>
(
<Strong>113:2</Strong>
).
</Text>
</Para>
</Commentary>
<Commentary id="c8883171" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c01191" URI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/7/4A" SectionRef="section-7-4A">s. 7(4A)</CitationSubRef>
added (1.10.1991) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1991/31" id="c01192" Year="1991" Class="UnitedKingdomPublicGeneralAct" Number="31" Title="Finance Act 1991">Finance Act 1991 (c. 31, SIF 107: 2)</Citation>
,
<CitationSubRef id="c01193" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/section/10" CitationRef="c01192" SectionRef="section-10">s. 10</CitationSubRef>
,
<CitationSubRef id="c01194" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/schedule/3" Operative="true" CitationRef="c01192" SectionRef="schedule-3">Sch. 3</CitationSubRef>
,
<CitationSubRef id="c01195" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/part/I" CitationRef="c01192" SectionRef="part-I">Pt. I</CitationSubRef>
,
<CitationSubRef id="c01196" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/paragraph/5/4" CitationRef="c01192" SectionRef="paragraph-5-4">para. 5(4)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1991/2021" id="c01197" Class="UnitedKingdomStatutoryInstrument" Year="1991" Number="2021">S.I. 1991/2021</Citation>
,
<CitationSubRef id="c01198" URI="http://www.legislation.gov.uk/id/uksi/1991/2021/article/2" Operative="true" CitationRef="c01197" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c8883181" Type="F">
<Para>
<Text>
<CitationSubRef id="c01199" URI="http://www.legislation.gov.uk/id/ukpga/1971/10/section/7/5" SectionRef="section-7-5">S. 7(5)</CitationSubRef>
repealed (1.10.1991) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1991/31" id="c01200" Year="1991" Class="UnitedKingdomPublicGeneralAct" Number="31" Title="Finance Act 1991">Finance Act 1991 (c. 31, SIF 107:2)</Citation>
,
<CitationSubRef id="c01201" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/section/10" CitationRef="c01200" SectionRef="section-10">ss. 10</CitationSubRef>
,
<CitationSubRef id="c01202" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/section/123" CitationRef="c01200" SectionRef="section-123">123</CitationSubRef>
,
<CitationSubRef id="c01203" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/schedule/3" CitationRef="c01200" SectionRef="schedule-3">Sch. 3</CitationSubRef>
,
<CitationSubRef id="c01204" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/part/I" CitationRef="c01200" SectionRef="part-I">Pt.I</CitationSubRef>
,
<CitationSubRef id="c01205" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/paragraph/5/5" CitationRef="c01200" SectionRef="paragraph-5-5">para. 5(5)</CitationSubRef>
,
<CitationSubRef id="c01206" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/schedule/19" Operative="true" CitationRef="c01200" SectionRef="schedule-19">Sch. 19</CitationSubRef>
,
<CitationSubRef id="c01207" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/part/IV" CitationRef="c01200" SectionRef="part-IV">Pt. IV</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1991/2021" id="c01208" Class="UnitedKingdomStatutoryInstrument" Year="1991" Number="2021">S.I. 1991/2021</Citation>
,
<CitationSubRef id="c01209" URI="http://www.legislation.gov.uk/id/uksi/1991/2021/article/2" Operative="true" CitationRef="c01208" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>