http://www.legislation.gov.uk/ukpga/1994/22/part/I/crossheading/trade-licencesVehicle Excise and Registration Act 1994An Act to consolidate the enactments relating to vehicle excise duty and the registration of vehicles.1994-07-05texttext/xmlenStatute Law Database2024-06-19Expert Participation2024-02-22 Part I Vehicle excise duty and licences Trade licences Issue of trade licences.111Where—aa motor trader or vehicle tester, orba person who satisfies the Secretary of State that he intends to commence business as a motor trader or vehicle tester,applies to the Secretary of State (in the manner specified by the Secretary of State) to take out a licence under this section (a “trade licence”), the Secretary of State may, subject to the conditions prescribed by regulations made by the Secretary of State, issue such a licence to him on payment of vehicle excise duty at the rate applicable to the licence.1AThe power to prescribe conditions under subsection (1) includes, in particular, the power to prescribe conditions which are to be complied with after the licence is issued.2In the case of a motor trader who is a manufacturer of vehicles, a trade licence is a licence for—aall vehicles which are from time to time temporarily in his possession in the course of his business as a motor trader,ball vehicles kept and used by him solely for purposes of conducting research and development in the course of his business as such a manufacturer, andcall vehicles which are from time to time submitted to him by other manufacturers for testing on roads in the course of that business.3In the case of any other motor trader, a trade licence is a licence for all vehicles which are from time to time temporarily in his possession in the course of his business as a motor trader.4In the case of a vehicle tester, a trade licence is a licence for all vehicles which are from time to time submitted to him for testing in the course of his business as a vehicle tester. Use of vehicles by holders of trade licences.121The holder of a trade licence is not entitled by virtue of the licence—ato use more than one vehicle at any one time,bto use a vehicle for any purpose other than a purpose prescribed by regulations made by the Secretary of State, orcexcept in such circumstances as may be so prescribed, to keep any vehicle on a road if it is not being used on the road.2The Secretary of State shall by regulations prescribe—athe conditions subject to which trade licences are to be issued, andbthe purposes for which the holder of a trade licence may use a vehicle by virtue of the licence.3The purposes which may be prescribed as those for which the holder of a trade licence may use a vehicle under the licence shall not include the conveyance of goods or burden of any description other than—aa load which is carried solely for the purpose of testing or demonstrating the vehicle or any of its accessories or equipment and which is returned to the place of loading without having been removed from the vehicle except for that purpose or in the case of accident,bin the case of a vehicle which is being delivered or collected, a load consisting of another vehicle used or to be used for travel from or to the place of delivery or collection,ca load built in as part of the vehicle or permanently attached to it,da load consisting of parts, accessories or equipment designed to be fitted to the vehicle and of tools for fitting them to the vehicle, orea load consisting of a trailer other than a trailer which is for the time being a disabled vehicle.4For the purposes of subsection (3), where a vehicle is so constructed that a trailer may by partial superimposition be attached to the vehicle in such a manner as to cause a substantial part of the weight of the trailer to be borne by the vehicle, the vehicle and the trailer are deemed to constitute a single vehicle.5In subsection (3)(e) “disabled vehicle” includes a vehicle which has been abandoned or is scrap. Trade licences: duration and amount of duty.131A trade licence may be taken out—afor one calendar year,bfor a period of six months beginning with the first day of January or of July, orcwhere subsection (2) 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 and ending no later than the relevant date.1AIn subsection (1)(c) “the relevant date” means—ain relation to a licence taken out for a period beginning with the first day of any of the months February to June in any year, 31st December of that year;bin relation to a licence taken out for a period beginning with the first day of any of the months August to December in any year, 30th June of the following year.2This subsection applies where the person taking out the licence—ais not a motor trader or vehicle tester (having satisfied the Secretary of State as mentioned in section 11(1)(b)), orbdoes not hold any existing trade licence.3The rate of duty applicable to a trade licence taken out for a calendar year (“the applicable annual rate”) is—athe annual rate currently applicable to a vehicle under sub-paragraph (1)(d) of paragraph 2 of Schedule 1 if the licence is to be used only for vehicles to which that paragraph applies, andbotherwise, the basic goods vehicle rate currently applicable.3AWhere a trade licence is taken out for a calendar year and the duty is to be paid by more than one instalment pursuant to an agreement under section 19B, the rate of duty is 105% of the applicable annual rate.4The rate of duty applicable to a trade licence taken out for a period of 6 months is—a55% of the applicable annual rate for a corresponding trade licence taken out for a calendar year, orbif the duty is to be paid by direct debit pursuant to an agreement under section 19B, 52.5% of that applicable annual rate.5The rate of duty applicable to a trade licence taken out for a period of seven, eight, nine, ten or eleven months is the aggregate of—afifty-five per cent. of the applicable annual rate for a corresponding trade licence taken out for a calendar year, andbone-sixth of the amount arrived at under paragraph (a) in respect of each month in the period in excess of six.6In determining a rate of duty under subsection (3A), (4) or (5) any fraction of five pence—aif it exceeds two and a half pence, shall be treated as five pence, andbotherwise, shall be disregarded.7In this section “the basic goods vehicle rate” means the annual rate applicable, by virtue of sub-paragraph (1) of paragraph 9 of Schedule 1, to a rigid goods vehicle which—a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .bfalls within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 3,500 kilograms and not exceeding 7,500 kilograms. Trade licences: supplementary.141Nothing in sections 11 to 13 prevents a person entitled to take out a trade licence from holding two or more trade licences.2The holder of a trade licence may at any time request that the Secretary of State cancel the licence.3Where—athe Secretary of State refuses an application for a trade licence by a person entitled to make such an application, andbthe applicant, within the period prescribed by regulations made by the Secretary of State, requests him to review his decision,the Secretary of State shall comply with the request and (in doing so) consider any representations made to him in writing during that period by the applicant.4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Words in s. 11(1) substituted (1.5.1995 with effect as mentioned in Sch. 4 para. 30(3) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. V para. 30(2)(a)(3)Words in s. 11(1) substituted (1.5.1995 with effect as mentioned in Sch. 4 para. 30(3) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. V para. 30(2)(b)(3)S. 11(1A) inserted (29.4.1996) by 1996 c. 8, s. 23, Sch. 2 para. 3Words in s. 13(1)(c) inserted (1.5.1995 with effect as mentioned in Sch. 4 para. 31(3) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. V para. 31(1)(3)S. 13(1A) inserted (1.5.1995 with effect as mentioned in Sch. 4 para. 31(3) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. V para. 31(2)(3)Words in s. 13(3)(a) substituted (24.7.2002 with application as mentioned in s. 18(3) of the amending Act) by Finance Act 2002 (c. 23), s. 18(2)Words in s. 13(3)(b) substituted (7.4.2005 with effect as mentioned in s. 7(16) of the amending Act) by Finance Act 2005 (c. 7), s. 7(3)S. 13(7) inserted (7.4.2005 with effect as mentioned in s. 7(14)(16) of the amending Act) by Finance Act 2005 (c. 7), s. 7(5)S. 13(7)(a) and word omitted (with effect in accordance with Sch. 18 paras. 12-14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 10(a)Words in s. 13(3) inserted (1.10.2014) by Finance Act 2014 (c. 26), s. 89(3)(a)(10)S. 13(3A) inserted (1.10.2014) by Finance Act 2014 (c. 26), s. 89(3)(b)(10)S. 13(4) substituted (1.10.2014) by Finance Act 2014 (c. 26), s. 89(3)(c)(10)Words in s. 13(5)(a) substituted (1.10.2014) by Finance Act 2014 (c. 26), s. 89(3)(d)(10)Words in s. 13(6) substituted (1.10.2014) by Finance Act 2014 (c. 26), s. 89(3)(e)(10)Words in s. 14(2) substituted (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 5(a), 22S. 14(4) omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), Sch. 19 paras. 5(b), 22
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</ukm:AffectedProvisions>
<ukm:AffectingTitle>Road Safety Act 2006</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-47-6" URI="http://www.legislation.gov.uk/id/ukpga/2006/49/section/47/6">s. 47(6)</ukm:Section>
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<ukm:Section Ref="section-61-10" URI="http://www.legislation.gov.uk/id/ukpga/2006/49/section/61/10">(10)</ukm:Section>
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<ukm:AffectedTitle>Vehicle Excise and Registration Act 1994</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-22-1AA" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/22/1AA" FoundRef="section-22">s. 22(1AA)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Road Safety Act 2006</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-47-9" URI="http://www.legislation.gov.uk/id/ukpga/2006/49/section/47/9">s. 47(9)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-61-1" URI="http://www.legislation.gov.uk/id/ukpga/2006/49/section/61/1">s. 61(1)</ukm:Section>
<ukm:Section Ref="section-61-10" URI="http://www.legislation.gov.uk/id/ukpga/2006/49/section/61/10">(10)</ukm:Section>
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<ukm:UnappliedEffect AffectedYear="1994" AffectingClass="UnitedKingdomPublicGeneralAct" Comments="Contains power" Modified="2022-01-16T22:30:27Z" RequiresApplied="true" AffectingNumber="49" AffectedNumber="22" Row="116" AffectedProvisions="s. 22(1BA)" EffectId="key-72221b5e3a04794177f33d818532ec90" AffectedClass="UnitedKingdomPublicGeneralAct" Type="inserted" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2006/49" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1994/22" AffectingYear="2006" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" URI="http://www.legislation.gov.uk/id/effect/key-72221b5e3a04794177f33d818532ec90" AffectedExtent="E+W+S+N.I." AffectingProvisions="s. 47(10)">
<ukm:AffectedTitle>Vehicle Excise and Registration Act 1994</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-22-1BA" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/22/1BA" FoundRef="section-22">s. 22(1BA)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Road Safety Act 2006</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-47-10" URI="http://www.legislation.gov.uk/id/ukpga/2006/49/section/47/10">s. 47(10)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-61-1" URI="http://www.legislation.gov.uk/id/ukpga/2006/49/section/61/1">s. 61(1)</ukm:Section>
<ukm:Section Ref="section-61-10" URI="http://www.legislation.gov.uk/id/ukpga/2006/49/section/61/10">(10)</ukm:Section>
</ukm:CommencementAuthority>
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</ukm:InForceDates>
</ukm:UnappliedEffect>
</ukm:UnappliedEffects>
</ukm:PrimaryMetadata>
<ukm:Alternatives>
<ukm:Alternative Date="2008-03-02" URI="http://www.legislation.gov.uk/ukpga/1994/22/pdfs/ukpga_19940022_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="250"/>
<ukm:BodyParagraphs Value="95"/>
<ukm:ScheduleParagraphs Value="155"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="1"/>
</ukm:Statistics>
</ukm:Metadata>
<Primary>
<Body DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/body" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/body" NumberOfProvisions="95" RestrictStartDate="2024-02-22">
<Part DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/part/I" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/part/I" NumberOfProvisions="28" id="part-I" RestrictExtent="E+W+S+N.I." RestrictStartDate="2024-02-22">
<Number>Part I</Number>
<Title> Vehicle excise duty and licences</Title>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/part/I/crossheading/trade-licences" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/part/I/crossheading/trade-licences" NumberOfProvisions="4" id="part-I-crossheading-trade-licences" RestrictStartDate="2014-10-01">
<Title> Trade licences</Title>
<P1group RestrictExtent="E+W+S+N.I." ConfersPower="true" RestrictStartDate="1996-04-29">
<Title> Issue of trade licences.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/11" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/11" id="section-11">
<Pnumber>11</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/11/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/11/1" id="section-11-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Where—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/11/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/11/1/a" id="section-11-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>a motor trader or vehicle tester, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/11/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/11/1/b" id="section-11-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>a person who satisfies the Secretary of State that he intends to commence business as a motor trader or vehicle tester,</Text>
</P3para>
</P3>
<Text>
applies to the Secretary of State (in the manner
<Addition ChangeId="d29p1386" CommentaryRef="c12507671">specified</Addition>
by the Secretary of State) to take out a licence under this section (a “trade licence”), the Secretary of State may, subject to the conditions
<Addition ChangeId="d29p1390" CommentaryRef="c12507681">prescribed by regulations made by the Secretary of State</Addition>
, issue such a licence to him on payment of vehicle excise duty at the rate applicable to the licence.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/11/1A" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/11/1A" id="section-11-1A">
<Pnumber>
<Addition ChangeId="d29p1394" CommentaryRef="c12507691">1A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p1394" CommentaryRef="c12507691">The power to prescribe conditions under subsection (1) includes, in particular, the power to prescribe conditions which are to be complied with after the licence is issued.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/11/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/11/2" id="section-11-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>In the case of a motor trader who is a manufacturer of vehicles, a trade licence is a licence for—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/11/2/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/11/2/a" id="section-11-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>all vehicles which are from time to time temporarily in his possession in the course of his business as a motor trader,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/11/2/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/11/2/b" id="section-11-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>all vehicles kept and used by him solely for purposes of conducting research and development in the course of his business as such a manufacturer, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/11/2/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/11/2/c" id="section-11-2-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>all vehicles which are from time to time submitted to him by other manufacturers for testing on roads in the course of that business.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/11/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/11/3" id="section-11-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>In the case of any other motor trader, a trade licence is a licence for all vehicles which are from time to time temporarily in his possession in the course of his business as a motor trader.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/11/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/11/4" id="section-11-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>In the case of a vehicle tester, a trade licence is a licence for all vehicles which are from time to time submitted to him for testing in the course of his business as a vehicle tester.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group ConfersPower="true" RestrictStartDate="1994-09-01">
<Title> Use of vehicles by holders of trade licences.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/12" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/12" id="section-12">
<Pnumber>12</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/12/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/12/1" id="section-12-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>The holder of a trade licence is not entitled by virtue of the licence—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/12/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/12/1/a" id="section-12-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>to use more than one vehicle at any one time,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/12/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/12/1/b" id="section-12-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>to use a vehicle for any purpose other than a purpose prescribed by regulations made by the Secretary of State, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/12/1/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/12/1/c" id="section-12-1-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>except in such circumstances as may be so prescribed, to keep any vehicle on a road if it is not being used on the road.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/12/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/12/2" id="section-12-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>The Secretary of State shall by regulations prescribe—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/12/2/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/12/2/a" id="section-12-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the conditions subject to which trade licences are to be issued, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/12/2/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/12/2/b" id="section-12-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the purposes for which the holder of a trade licence may use a vehicle by virtue of the licence.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/12/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/12/3" id="section-12-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>The purposes which may be prescribed as those for which the holder of a trade licence may use a vehicle under the licence shall not include the conveyance of goods or burden of any description other than—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/12/3/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/12/3/a" id="section-12-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>a load which is carried solely for the purpose of testing or demonstrating the vehicle or any of its accessories or equipment and which is returned to the place of loading without having been removed from the vehicle except for that purpose or in the case of accident,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/12/3/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/12/3/b" id="section-12-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in the case of a vehicle which is being delivered or collected, a load consisting of another vehicle used or to be used for travel from or to the place of delivery or collection,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/12/3/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/12/3/c" id="section-12-3-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>a load built in as part of the vehicle or permanently attached to it,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/12/3/d" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/12/3/d" id="section-12-3-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>a load consisting of parts, accessories or equipment designed to be fitted to the vehicle and of tools for fitting them to the vehicle, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/12/3/e" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/12/3/e" id="section-12-3-e">
<Pnumber>e</Pnumber>
<P3para>
<Text>a load consisting of a trailer other than a trailer which is for the time being a disabled vehicle.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/12/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/12/4" id="section-12-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>For the purposes of subsection (3), where a vehicle is so constructed that a trailer may by partial superimposition be attached to the vehicle in such a manner as to cause a substantial part of the weight of the trailer to be borne by the vehicle, the vehicle and the trailer are deemed to constitute a single vehicle.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/12/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/12/5" id="section-12-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>
In subsection (3)(e) “
<Term id="term-disabled-vehicle">disabled vehicle</Term>
” includes a vehicle which has been abandoned or is scrap.
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2014-10-01">
<Title> Trade licences: duration and amount of duty.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/13" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/13" id="section-13">
<Pnumber>13</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/13/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/13/1" id="section-13-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>A trade licence may be taken out—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/13/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/13/1/a" id="section-13-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>for one calendar year,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/13/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/13/1/b" id="section-13-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>for a period of six months beginning with the first day of January or of July, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/13/1/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/13/1/c" id="section-13-1-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>
where subsection (2) 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
<Addition ChangeId="d29p1571" CommentaryRef="c12507761">and ending no later than the relevant date</Addition>
.
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/13/1A" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/13/1A" id="section-13-1A">
<Pnumber>
<Addition ChangeId="d29p1575" CommentaryRef="c12507771">1A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p1575" CommentaryRef="c12507771">In subsection (1)(c) “</Addition>
<Term id="term-the-relevant-date">
<Addition ChangeId="d29p1575" CommentaryRef="c12507771">the relevant date</Addition>
</Term>
<Addition ChangeId="d29p1575" CommentaryRef="c12507771">” means—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/13/1A/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/13/1A/a" id="section-13-1A-a">
<Pnumber>
<Addition ChangeId="d29p1575" CommentaryRef="c12507771">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1575" CommentaryRef="c12507771">in relation to a licence taken out for a period beginning with the first day of any of the months February to June in any year, 31st December of that year;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/13/1A/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/13/1A/b" id="section-13-1A-b">
<Pnumber>
<Addition ChangeId="d29p1575" CommentaryRef="c12507771">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1575" CommentaryRef="c12507771">in relation to a licence taken out for a period beginning with the first day of any of the months August to December in any year, 30th June of the following year.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/13/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/13/2" id="section-13-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>This subsection applies where the person taking out the licence—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/13/2/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/13/2/a" id="section-13-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>is not a motor trader or vehicle tester (having satisfied the Secretary of State as mentioned in section 11(1)(b)), or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/13/2/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/13/2/b" id="section-13-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>does not hold any existing trade licence.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/13/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/13/3" id="section-13-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>
The rate of duty applicable to a trade licence taken out for a calendar year
<Addition ChangeId="key-8c0f01cc841b9ab86bcbb655b9fa177a-1506939210756" CommentaryRef="key-8c0f01cc841b9ab86bcbb655b9fa177a">(“the applicable annual rate”)</Addition>
is—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/13/3/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/13/3/a" id="section-13-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
the annual rate currently applicable to a vehicle under sub-paragraph
<Substitution ChangeId="d29p1628" CommentaryRef="c16987501">(1)(d)</Substitution>
of paragraph 2 of Schedule 1 if the licence is to be used only for vehicles to which that paragraph applies, and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/13/3/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/13/3/b" id="section-13-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
otherwise, the
<Substitution ChangeId="d29p1638" CommentaryRef="c18122201">basic goods vehicle rate currently applicable</Substitution>
.
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/13/3A" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/13/3A" id="section-13-3A">
<Pnumber>
<Addition ChangeId="key-ba92db018628e5fb60accccd1f763a78-1506939231753" CommentaryRef="key-ba92db018628e5fb60accccd1f763a78">3A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ba92db018628e5fb60accccd1f763a78-1506939231753" CommentaryRef="key-ba92db018628e5fb60accccd1f763a78">Where a trade licence is taken out for a calendar year and the duty is to be paid by more than one instalment pursuant to an agreement under section 19B, the rate of duty is 105% of the applicable annual rate.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/13/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/13/4" id="section-13-4">
<Pnumber>
<Substitution ChangeId="key-512813a653d83bc8b670d9246d3cf7f2-1506939246216" CommentaryRef="key-512813a653d83bc8b670d9246d3cf7f2">4</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-512813a653d83bc8b670d9246d3cf7f2-1506939246216" CommentaryRef="key-512813a653d83bc8b670d9246d3cf7f2">The rate of duty applicable to a trade licence taken out for a period of 6 months is—</Substitution>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/13/4/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/13/4/a" id="section-13-4-a">
<Pnumber>
<Substitution ChangeId="key-512813a653d83bc8b670d9246d3cf7f2-1506939246216" CommentaryRef="key-512813a653d83bc8b670d9246d3cf7f2">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-512813a653d83bc8b670d9246d3cf7f2-1506939246216" CommentaryRef="key-512813a653d83bc8b670d9246d3cf7f2">55% of the applicable annual rate for a corresponding trade licence taken out for a calendar year, or</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/13/4/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/13/4/b" id="section-13-4-b">
<Pnumber>
<Substitution ChangeId="key-512813a653d83bc8b670d9246d3cf7f2-1506939246216" CommentaryRef="key-512813a653d83bc8b670d9246d3cf7f2">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-512813a653d83bc8b670d9246d3cf7f2-1506939246216" CommentaryRef="key-512813a653d83bc8b670d9246d3cf7f2">if the duty is to be paid by direct debit pursuant to an agreement under section 19B, 52.5% of that applicable annual rate.</Substitution>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/13/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/13/5" id="section-13-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>The rate of duty applicable to a trade licence taken out for a period of seven, eight, nine, ten or eleven months is the aggregate of—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/13/5/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/13/5/a" id="section-13-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
fifty-five per cent. of the
<Substitution ChangeId="key-bb96f38a9c20e3fa1dc8f6c0aa4ac1e6-1506939275388" CommentaryRef="key-bb96f38a9c20e3fa1dc8f6c0aa4ac1e6">applicable annual rate for a</Substitution>
corresponding trade licence taken out for a calendar year, and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/13/5/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/13/5/b" id="section-13-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>one-sixth of the amount arrived at under paragraph (a) in respect of each month in the period in excess of six.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/13/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/13/6" id="section-13-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>
In determining a rate of duty under
<Substitution ChangeId="key-053d4ec5739a7678e5a1924eb27ce858-1506939298944" CommentaryRef="key-053d4ec5739a7678e5a1924eb27ce858">subsection (3A), (4)</Substitution>
or (5) any fraction of five pence—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/13/6/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/13/6/a" id="section-13-6-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>if it exceeds two and a half pence, shall be treated as five pence, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/13/6/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/13/6/b" id="section-13-6-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>otherwise, shall be disregarded.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/13/7" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/13/7" id="section-13-7">
<Pnumber>
<Addition ChangeId="d29p1684" CommentaryRef="c18122241">7</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p1684" CommentaryRef="c18122241">In this section “</Addition>
<Term id="term-the-basic-goods-vehicle-rate">
<Addition ChangeId="d29p1684" CommentaryRef="c18122241">the basic goods vehicle rate</Addition>
</Term>
<Addition ChangeId="d29p1684" CommentaryRef="c18122241">” means the annual rate applicable, by virtue of sub-paragraph (1) of paragraph 9 of Schedule 1, to a rigid goods vehicle which—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/13/7/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/13/7/a" id="section-13-7-a">
<Pnumber>
<CommentaryRef Ref="key-a37a50f778eb4c5913a74ea46ec378e0"/>
<Addition ChangeId="d29p1684" CommentaryRef="c18122241">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1684" CommentaryRef="c18122241">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/13/7/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/13/7/b" id="section-13-7-b">
<Pnumber>
<Addition ChangeId="d29p1684" CommentaryRef="c18122241">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1684" CommentaryRef="c18122241">falls within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 3,500 kilograms and not exceeding 7,500 kilograms.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group ConfersPower="true" RestrictExtent="E+W+S+N.I." RestrictStartDate="2014-10-01">
<Title> Trade licences: supplementary.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/14" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/14" id="section-14">
<Pnumber>14</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/14/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/14/1" id="section-14-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Nothing in sections 11 to 13 prevents a person entitled to take out a trade licence from holding two or more trade licences.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/14/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/14/2" id="section-14-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>
The holder of a trade licence may at any time
<Substitution ChangeId="key-8d57abcfd2bb6f60c88ef0451c966de6-1506939452036" CommentaryRef="key-8d57abcfd2bb6f60c88ef0451c966de6">request that the Secretary of State cancel the licence</Substitution>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/14/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/14/3" id="section-14-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Where—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/14/3/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/14/3/a" id="section-14-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the Secretary of State refuses an application for a trade licence by a person entitled to make such an application, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/14/3/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/14/3/b" id="section-14-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the applicant, within the period prescribed by regulations made by the Secretary of State, requests him to review his decision,</Text>
</P3para>
</P3>
<Text>the Secretary of State shall comply with the request and (in doing so) consider any representations made to him in writing during that period by the applicant.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/14/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/14/4" id="section-14-4">
<Pnumber>
<CommentaryRef Ref="key-2c600063ad53174c31e22cadcb8f44f4"/>
4
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="c12507671" Type="F">
<Para>
<Text>
Words in s. 11(1) substituted (1.5.1995 with effect as mentioned in
<CitationSubRef id="c00206" CitationRef="c00207" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/30/3" SectionRef="schedule-4-paragraph-30-3">Sch. 4 para. 30(3)</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c00207" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
,
<CitationSubRef id="c00208" CitationRef="c00207" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19" SectionRef="section-19">s. 19</CitationSubRef>
,
<CitationSubRef id="c00209" CitationRef="c00207" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/V/paragraph/30/2/a/3" Operative="true" SectionRef="schedule-4-part-V-paragraph-30-2-a-3">Sch. 4 Pt. V para. 30(2)(a)(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c12507681" Type="F">
<Para>
<Text>
Words in s. 11(1) substituted (1.5.1995 with effect as mentioned in
<CitationSubRef id="c00211" CitationRef="c00212" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/30/3" SectionRef="schedule-4-paragraph-30-3">Sch. 4 para. 30(3)</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c00212" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
,
<CitationSubRef id="c00213" CitationRef="c00212" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19" SectionRef="section-19">s. 19</CitationSubRef>
,
<CitationSubRef id="c00214" CitationRef="c00212" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/V/paragraph/30/2/b/3" Operative="true" SectionRef="schedule-4-part-V-paragraph-30-2-b-3">Sch. 4 Pt. V para. 30(2)(b)(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c12507691" Type="F">
<Para>
<Text>
S. 11(1A) inserted (29.4.1996) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00216" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
,
<CitationSubRef id="c00217" CitationRef="c00216" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/23" SectionRef="section-23">s. 23</CitationSubRef>
,
<CitationSubRef id="c00218" CitationRef="c00216" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/2/paragraph/3" Operative="true" SectionRef="schedule-2-paragraph-3">Sch. 2 para. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c12507761" Type="F">
<Para>
<Text>
Words in s. 13(1)(c) inserted (1.5.1995 with effect as mentioned in
<CitationSubRef id="c00220" CitationRef="c00221" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/31/3" SectionRef="schedule-4-paragraph-31-3">Sch. 4 para. 31(3)</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c00221" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
,
<CitationSubRef id="c00222" CitationRef="c00221" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19" SectionRef="section-19">s. 19</CitationSubRef>
,
<CitationSubRef id="c00223" CitationRef="c00221" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/V/paragraph/31/1/3" Operative="true" SectionRef="schedule-4-part-V-paragraph-31-1-3">Sch. 4 Pt. V para. 31(1)(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c12507771" Type="F">
<Para>
<Text>
S. 13(1A) inserted (1.5.1995 with effect as mentioned in
<CitationSubRef id="c00225" CitationRef="c00226" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/31/3" SectionRef="schedule-4-paragraph-31-3">Sch. 4 para. 31(3)</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c00226" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
,
<CitationSubRef id="c00227" CitationRef="c00226" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19" SectionRef="section-19">s. 19</CitationSubRef>
,
<CitationSubRef id="c00228" CitationRef="c00226" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/V/paragraph/31/2/3" Operative="true" SectionRef="schedule-4-part-V-paragraph-31-2-3">Sch. 4 Pt. V para. 31(2)(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c16987501" Type="F">
<Para>
<Text>
Words in s. 13(3)(a) substituted (24.7.2002 with application as mentioned in
<CitationSubRef id="c00230" CitationRef="c00231" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/18/3" SectionRef="section-18-3">s. 18(3)</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00231" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23" Title="Finance Act 2002">Finance Act 2002 (c. 23)</Citation>
,
<CitationSubRef id="c00232" CitationRef="c00231" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/18/2" SectionRef="section-18-2" Operative="true">s. 18(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c18122201" Type="F">
<Para>
<Text>
Words in s. 13(3)(b) substituted (7.4.2005 with effect as mentioned in
<CitationSubRef id="c00234" CitationRef="c00235" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/7/16" SectionRef="section-7-16">s. 7(16)</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/7" id="c00235" Year="2005" Class="UnitedKingdomPublicGeneralAct" Number="7" Title="Finance Act 2005">Finance Act 2005 (c. 7)</Citation>
,
<CitationSubRef id="c00236" CitationRef="c00235" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/7/3" SectionRef="section-7-3" Operative="true">s. 7(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c18122241" Type="F">
<Para>
<Text>
S. 13(7) inserted (7.4.2005 with effect as mentioned in
<CitationSubRef id="c00238" CitationRef="c00239" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/7/14/16" SectionRef="section-7-14-16">s. 7(14)(16)</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/7" id="c00239" Year="2005" Class="UnitedKingdomPublicGeneralAct" Number="7" Title="Finance Act 2005">Finance Act 2005 (c. 7)</Citation>
,
<CitationSubRef id="c00240" CitationRef="c00239" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/7/5" SectionRef="section-7-5" Operative="true">s. 7(5)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-a37a50f778eb4c5913a74ea46ec378e0" Type="F">
<Para>
<Text>
S. 13(7)(a) and word omitted (with effect in accordance with Sch. 18 paras. 12-14, 16 of the amending Act) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/26" id="cpw8afty2-00005" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="26" Title="Finance Act 2014">Finance Act 2014 (c. 26)</Citation>
,
<CitationSubRef id="cpw8afty2-00006" CitationRef="cpw8afty2-00005" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/18/paragraph/10/a" SectionRef="schedule-18-paragraph-10-a" Operative="true">Sch. 18 para. 10(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-8c0f01cc841b9ab86bcbb655b9fa177a" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cpwbvegb2-00015" SectionRef="section-13-3" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/13/3">s. 13(3)</CitationSubRef>
inserted (1.10.2014) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/26" id="cpwbvegb2-00016" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="26" Title="Finance Act 2014">Finance Act 2014 (c. 26)</Citation>
,
<CitationSubRef id="cpwbvegb2-00017" CitationRef="cpwbvegb2-00016" SectionRef="section-89-3-a" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/section/89/3/a" Operative="true">s. 89(3)(a)</CitationSubRef>
<CitationSubRef id="cpwbvegb2-00018" CitationRef="cpwbvegb2-00016" SectionRef="section-89-10" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/section/89/10">(10)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-ba92db018628e5fb60accccd1f763a78" Type="F">
<Para>
<Text>
<CitationSubRef id="cpwbvegb2-00006" SectionRef="section-13-3A" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/13/3A">S. 13(3A)</CitationSubRef>
inserted (1.10.2014) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/26" id="cpwbvegb2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="26" Title="Finance Act 2014">Finance Act 2014 (c. 26)</Citation>
,
<CitationSubRef id="cpwbvegb2-00008" CitationRef="cpwbvegb2-00007" SectionRef="section-89-3-b" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/section/89/3/b" Operative="true">s. 89(3)(b)</CitationSubRef>
<CitationSubRef id="cpwbvegb2-00009" CitationRef="cpwbvegb2-00007" SectionRef="section-89-10" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/section/89/10">(10)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-512813a653d83bc8b670d9246d3cf7f2" Type="F">
<Para>
<Text>
<CitationSubRef id="cpwbvegb2-00025" SectionRef="section-13-4" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/13/4">S. 13(4)</CitationSubRef>
substituted (1.10.2014) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/26" id="cpwbvegb2-00026" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="26" Title="Finance Act 2014">Finance Act 2014 (c. 26)</Citation>
,
<CitationSubRef id="cpwbvegb2-00027" CitationRef="cpwbvegb2-00026" SectionRef="section-89-3-c" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/section/89/3/c" Operative="true">s. 89(3)(c)</CitationSubRef>
<CitationSubRef id="cpwbvegb2-00028" CitationRef="cpwbvegb2-00026" SectionRef="section-89-10" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/section/89/10">(10)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-bb96f38a9c20e3fa1dc8f6c0aa4ac1e6" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cpwbvegb2-00034" SectionRef="section-13-5-a" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/13/5/a">s. 13(5)(a)</CitationSubRef>
substituted (1.10.2014) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/26" id="cpwbvegb2-00035" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="26" Title="Finance Act 2014">Finance Act 2014 (c. 26)</Citation>
,
<CitationSubRef id="cpwbvegb2-00036" CitationRef="cpwbvegb2-00035" SectionRef="section-89-3-d" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/section/89/3/d" Operative="true">s. 89(3)(d)</CitationSubRef>
<CitationSubRef id="cpwbvegb2-00037" CitationRef="cpwbvegb2-00035" SectionRef="section-89-10" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/section/89/10">(10)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-053d4ec5739a7678e5a1924eb27ce858" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cpwbvegb2-00043" SectionRef="section-13-6" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/13/6">s. 13(6)</CitationSubRef>
substituted (1.10.2014) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/26" id="cpwbvegb2-00044" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="26" Title="Finance Act 2014">Finance Act 2014 (c. 26)</Citation>
,
<CitationSubRef id="cpwbvegb2-00045" CitationRef="cpwbvegb2-00044" SectionRef="section-89-3-e" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/section/89/3/e" Operative="true">s. 89(3)(e)</CitationSubRef>
<CitationSubRef id="cpwbvegb2-00046" CitationRef="cpwbvegb2-00044" SectionRef="section-89-10" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/section/89/10">(10)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-8d57abcfd2bb6f60c88ef0451c966de6" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cpwc16ta2-00006" SectionRef="section-14-2" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/14/2">s. 14(2)</CitationSubRef>
substituted (1.10.2014) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/26" id="cpwc16ta2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="26" Title="Finance Act 2014">Finance Act 2014 (c. 26)</Citation>
,
<CitationSubRef id="cpwc16ta2-00008" CitationRef="cpwc16ta2-00007" SectionRef="schedule-19-paragraph-5-a" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/19/paragraph/5/a" Operative="true">Sch. 19 paras. 5(a)</CitationSubRef>
,
<CitationSubRef id="cpwc16ta2-00009" CitationRef="cpwc16ta2-00007" SectionRef="schedule-19-paragraph-22" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/19/paragraph/22">22</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-2c600063ad53174c31e22cadcb8f44f4" Type="F">
<Para>
<Text>
<CitationSubRef id="cpwc16ta2-00013" SectionRef="section-14-4" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/14/4">S. 14(4)</CitationSubRef>
omitted (1.10.2014) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/26" id="cpwc16ta2-00014" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="26" Title="Finance Act 2014">Finance Act 2014 (c. 26)</Citation>
,
<CitationSubRef id="cpwc16ta2-00015" CitationRef="cpwc16ta2-00014" SectionRef="schedule-19-paragraph-5-b" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/19/paragraph/5/b" Operative="true">Sch. 19 paras. 5(b)</CitationSubRef>
,
<CitationSubRef id="cpwc16ta2-00016" CitationRef="cpwc16ta2-00014" SectionRef="schedule-19-paragraph-22" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/19/paragraph/22">22</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>