http://www.legislation.gov.uk/ukpga/1994/22/section/36Vehicle 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 III Offences Other offences relating to licences <Substitution ChangeId="key-2b67536b384b36161c3e23903e911abc-1506943840696" CommentaryRef="key-2b67536b384b36161c3e23903e911abc">Failed payments</Substitution>: additional liability.361Where a person has been convicted of an offence under section 35A in relation to a vehicle licence or a trade licence, the court shall (in addition to any penalty which it may impose under that section) order him to pay the amount specified in subsection (2).2The amount referred to in subsection (1) is an amount equal to one-twelfth of the appropriate annual rate of vehicle excise duty for each month, or part of a month, in the relevant period.3The reference in subsection (2) to the appropriate annual rate of vehicle excise duty is a reference ain the case of a vehicle licence, to the annual rate which at the beginning of the relevant period was applicable to a vehicle of the description specified in the application, orbin the case of a trade licence, to the basic goods vehicle rate (within the meaning of section 13) which was applicable at that time (or to the annual rate which at that time was applicable to a vehicle falling within sub-paragraph (1)(d) of paragraph 2 of that Schedule if the licence was to be used only for vehicles to which that paragraph applies).4For the purposes of this section the relevant period is the period—abeginning with the first day of the period for which the licence was applied for or, if later, the day on which the licence first was to have effect, andbending with whichever is the earliest of the times specified in subsection (4A).4AIn the case of a vehicle licence, those times are—athe end of the month in which the relevant notice was sent,bthe date on which the licence was due to expire, andcthe end of the month preceding that in which there first had effect a new licence for the vehicle in question;and, in the case of a trade licence, those times are the times specified in paragraphs (a) and (b).4BIn subsection (4A)(a), the “relevant notice” is the notice under section 19A(2)(b) or 19B(2)(c) or the further notice under section 19A(3)(d), 19B(3)(d) or 19B(5)(f) which contained the requirement which was not complied with, resulting in the conviction of an offence under section 35A.5Where a person has previously been ordered under section 30 to pay an amount for a month or part of a month in the case of a vehicle, any amount which he is ordered to pay under this section in the case of a vehicle licence for the vehicle is to be calculated as if no part of that month were in the relevant period.6Where—aa person has been convicted of an offence under section 35A in relation to a vehicle licence or a trade licence, andba requirement to pay an amount with respect to that licence has been imposed on that person by virtue of section 35A(1)(a),the order to pay an amount under this section shall have effect instead of that requirement and the amount to be paid under the order shall be reduced by any amount actually paid in pursuance of the requirement.7In a case where a notice is sent as mentioned in section 19B(5)(f) the amount specified in subsection (2) is to be calculated on the basis of the rate described in section 4(1)(b) or 13(3A) (whichever is relevant).Words in s. 36(1) substituted (1.5.1995 with effect as mentioned in Sch. 4 para. 32(4) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. V para. 32(3)(4)S. 36(3)(a)(b) substituted for words (7.4.2005 with effect as mentioned in s. 7(15) of the amending Act) by Finance Act 2005 (c. 7), s. 7(6)Words in s. 36(3)(b) substituted (24.7.2002 with application as mentioned in s. 18(4) of the amending Act) by Finance Act 2002 (c. 23), s. 18(2)S. 36(4)(4A) substituted (31.7.1998 with effect as mentioned in s. 19(5) of the amending Act) for s. 36(4) by 1998 c. 36, s. 19(3)(5)S. 36(6) inserted (31.7.1998 with effect as mentioned in s. 19(5) of the amending Act) by 1998 c. 36, s. 19(4)(5)S. 36(7) inserted (1.10.2014) by Finance Act 2014 (c. 26), s. 89(8)(a)(10)S. 36(4A)(4B) substituted for s. 36(4A) (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 17(2), 22Words in s. 36(6)(b) substituted (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 17(3), 22Words in s. 36 heading substituted (1.10.2014) by Finance Act 2014 (c. 26), s. 89(8)(b)(10)
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<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: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"/>
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<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/III" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/part/III" NumberOfProvisions="28" id="part-III" RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-01">
<Number>Part III</Number>
<Title> Offences</Title>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/part/III/crossheading/other-offences-relating-to-licences" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/part/III/crossheading/other-offences-relating-to-licences" NumberOfProvisions="6" RestrictExtent="E+W+S+N.I." id="part-III-crossheading-other-offences-relating-to-licences" RestrictStartDate="2014-10-01">
<Title> Other offences relating to licences</Title>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2014-10-01">
<Title>
<Substitution ChangeId="key-2b67536b384b36161c3e23903e911abc-1506943840696" CommentaryRef="key-2b67536b384b36161c3e23903e911abc">Failed payments</Substitution>
: additional liability.
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/36" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/36" id="section-36">
<Pnumber>36</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/36/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/36/1" id="section-36-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
Where a person has been convicted of an offence under section
<Addition ChangeId="d29p5534" CommentaryRef="c12509781">35A</Addition>
in relation to a vehicle licence or a trade licence, the court shall (in addition to any penalty which it may impose under that section) order him to pay the amount specified in subsection (2).
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/36/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/36/2" id="section-36-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>The amount referred to in subsection (1) is an amount equal to one-twelfth of the appropriate annual rate of vehicle excise duty for each month, or part of a month, in the relevant period.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/36/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/36/3" id="section-36-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>The reference in subsection (2) to the appropriate annual rate of vehicle excise duty is a reference </Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/36/3/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/36/3/a" id="section-36-3-a">
<Pnumber>
<Substitution ChangeId="d29p5550" CommentaryRef="c18156901">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="d29p5550" CommentaryRef="c18156901">in the case of a vehicle licence, to the annual rate which at the beginning of the relevant period was applicable to a vehicle of the description specified in the application, or</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/36/3/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/36/3/b" id="section-36-3-b">
<Pnumber>
<Substitution ChangeId="d29p5550" CommentaryRef="c18156901">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="d29p5550" CommentaryRef="c18156901">in the case of a trade licence, to the basic goods vehicle rate (within the meaning of section 13) which was applicable at that time (or to the annual rate which at that time was applicable</Substitution>
to a vehicle falling within sub-paragraph
<Substitution ChangeId="d29p5565" CommentaryRef="c16988431">(1)(d)</Substitution>
of paragraph 2 of that Schedule if the licence was to be used only for vehicles to which that paragraph applies).
</Text>
</P3para>
</P3>
<Text/>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/36/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/36/4" id="section-36-4">
<Pnumber>
<Addition ChangeId="d29p5570" CommentaryRef="c12509801">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p5570" CommentaryRef="c12509801">For the purposes of this section the relevant period is the period—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/36/4/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/36/4/a" id="section-36-4-a">
<Pnumber>
<Addition ChangeId="d29p5570" CommentaryRef="c12509801">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p5570" CommentaryRef="c12509801">beginning with the first day of the period for which the licence was applied for or, if later, the day on which the licence first was to have effect, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/36/4/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/36/4/b" id="section-36-4-b">
<Pnumber>
<Addition ChangeId="d29p5570" CommentaryRef="c12509801">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p5570" CommentaryRef="c12509801">ending with whichever is the earliest of the times specified in subsection (4A).</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/36/4A" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/36/4A" id="section-36-4A">
<Pnumber>
<Substitution ChangeId="key-753877c860b24bbd05b4a793ae5f3108-1506943036481" CommentaryRef="key-753877c860b24bbd05b4a793ae5f3108">4A</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-753877c860b24bbd05b4a793ae5f3108-1506943036481" CommentaryRef="key-753877c860b24bbd05b4a793ae5f3108">In the case of a vehicle licence, those times are—</Substitution>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/36/4A/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/36/4A/a" id="section-36-4A-a">
<Pnumber>
<Substitution ChangeId="key-753877c860b24bbd05b4a793ae5f3108-1506943036481" CommentaryRef="key-753877c860b24bbd05b4a793ae5f3108">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-753877c860b24bbd05b4a793ae5f3108-1506943036481" CommentaryRef="key-753877c860b24bbd05b4a793ae5f3108">the end of the month in which the relevant notice was sent,</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/36/4A/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/36/4A/b" id="section-36-4A-b">
<Pnumber>
<Substitution ChangeId="key-753877c860b24bbd05b4a793ae5f3108-1506943036481" CommentaryRef="key-753877c860b24bbd05b4a793ae5f3108">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-753877c860b24bbd05b4a793ae5f3108-1506943036481" CommentaryRef="key-753877c860b24bbd05b4a793ae5f3108">the date on which the licence was due to expire, and</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/36/4A/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/36/4A/c" id="section-36-4A-c">
<Pnumber>
<Substitution ChangeId="key-753877c860b24bbd05b4a793ae5f3108-1506943036481" CommentaryRef="key-753877c860b24bbd05b4a793ae5f3108">c</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-753877c860b24bbd05b4a793ae5f3108-1506943036481" CommentaryRef="key-753877c860b24bbd05b4a793ae5f3108">the end of the month preceding that in which there first had effect a new licence for the vehicle in question;</Substitution>
</Text>
</P3para>
</P3>
<Text>
<Substitution ChangeId="key-753877c860b24bbd05b4a793ae5f3108-1506943036481" CommentaryRef="key-753877c860b24bbd05b4a793ae5f3108">and, in the case of a trade licence, those times are the times specified in paragraphs (a) and (b).</Substitution>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/36/4B" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/36/4B" id="section-36-4B">
<Pnumber>
<Substitution ChangeId="key-753877c860b24bbd05b4a793ae5f3108-1506943036481" CommentaryRef="key-753877c860b24bbd05b4a793ae5f3108">4B</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-753877c860b24bbd05b4a793ae5f3108-1506943036481" CommentaryRef="key-753877c860b24bbd05b4a793ae5f3108">In subsection (4A)(a), the “relevant notice” is the notice under section 19A(2)(b) or 19B(2)(c) or the further notice under section 19A(3)(d), 19B(3)(d) or 19B(5)(f) which contained the requirement which was not complied with, resulting in the conviction of an offence under section 35A.</Substitution>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/36/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/36/5" id="section-36-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>Where a person has previously been ordered under section 30 to pay an amount for a month or part of a month in the case of a vehicle, any amount which he is ordered to pay under this section in the case of a vehicle licence for the vehicle is to be calculated as if no part of that month were in the relevant period.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/36/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/36/6" id="section-36-6">
<Pnumber>
<Addition ChangeId="d29p5628" CommentaryRef="c12509811">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p5628" CommentaryRef="c12509811">Where—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/36/6/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/36/6/a" id="section-36-6-a">
<Pnumber>
<Addition ChangeId="d29p5628" CommentaryRef="c12509811">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p5628" CommentaryRef="c12509811">a person has been convicted of an offence under section 35A in relation to a vehicle licence or a trade licence, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/36/6/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/36/6/b" id="section-36-6-b">
<Pnumber>
<Addition ChangeId="d29p5628" CommentaryRef="c12509811">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p5628" CommentaryRef="c12509811">a requirement to pay an amount with respect to that licence has been imposed on that person by virtue of </Addition>
<Addition ChangeId="d29p5628" CommentaryRef="c12509811">
<Substitution ChangeId="key-b61d631299959e12bac865cc09a70e0d-1506943121992" CommentaryRef="key-b61d631299959e12bac865cc09a70e0d">section 35A(1)(a)</Substitution>
</Addition>
<Addition ChangeId="d29p5628" CommentaryRef="c12509811">,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p5628" CommentaryRef="c12509811">the order to pay an amount under this section shall have effect instead of that requirement and the amount to be paid under the order shall be reduced by any amount actually paid in pursuance of the requirement.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/36/7" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/36/7" id="section-36-7">
<Pnumber>
<Addition ChangeId="key-026472f65c16353f4040b875950f1a84-1506942980631" CommentaryRef="key-026472f65c16353f4040b875950f1a84">7</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-026472f65c16353f4040b875950f1a84-1506942980631" CommentaryRef="key-026472f65c16353f4040b875950f1a84">In a case where a notice is sent as mentioned in section 19B(5)(f) the amount specified in subsection (2) is to be calculated on the basis of the rate described in section 4(1)(b) or 13(3A) (whichever is relevant).</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="c12509781" Type="F">
<Para>
<Text>
Words in s. 36(1) substituted (1.5.1995 with effect as mentioned in
<CitationSubRef id="c00678" CitationRef="c00679" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/32/4" SectionRef="schedule-4-paragraph-32-4">Sch. 4 para. 32(4)</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c00679" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
,
<CitationSubRef id="c00680" CitationRef="c00679" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19" SectionRef="section-19">s. 19</CitationSubRef>
,
<CitationSubRef id="c00681" CitationRef="c00679" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/V/paragraph/32/3/4" Operative="true" SectionRef="schedule-4-part-V-paragraph-32-3-4">Sch. 4 Pt. V para. 32(3)(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c18156901" Type="F">
<Para>
<Text>
S. 36(3)(a)(b) substituted for words (7.4.2005 with effect as mentioned in
<CitationSubRef id="c00683" CitationRef="c00684" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/7/15" SectionRef="section-7-15">s. 7(15)</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/7" id="c00684" Year="2005" Class="UnitedKingdomPublicGeneralAct" Number="7" Title="Finance Act 2005">Finance Act 2005 (c. 7)</Citation>
,
<CitationSubRef id="c00685" CitationRef="c00684" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/7/6" SectionRef="section-7-6" Operative="true">s. 7(6)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c16988431" Type="F">
<Para>
<Text>
Words in s. 36(3)(b) substituted (24.7.2002 with application as mentioned in
<CitationSubRef id="c00687" CitationRef="c00688" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/18/4" SectionRef="section-18-4">s. 18(4)</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00688" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23" Title="Finance Act 2002">Finance Act 2002 (c. 23)</Citation>
,
<CitationSubRef id="c00689" CitationRef="c00688" 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="c12509801" Type="F">
<Para>
<Text>
S. 36(4)(4A) substituted (31.7.1998 with effect as mentioned in
<CitationSubRef id="c00691" CitationRef="c00692" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/19/5" SectionRef="section-19-5">s. 19(5)</CitationSubRef>
of the amending Act) for s. 36(4) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1998/36" id="c00692" Year="1998" Class="UnitedKingdomPublicGeneralAct" Number="36">1998 c. 36</Citation>
,
<CitationSubRef id="c00693" CitationRef="c00692" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/19/3/5" Operative="true" SectionRef="section-19-3-5">s. 19(3)(5)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c12509811" Type="F">
<Para>
<Text>
S. 36(6) inserted (31.7.1998 with effect as mentioned in
<CitationSubRef id="c00695" CitationRef="c00696" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/19/5" SectionRef="section-19-5">s. 19(5)</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1998/36" id="c00696" Year="1998" Class="UnitedKingdomPublicGeneralAct" Number="36">1998 c. 36</Citation>
,
<CitationSubRef id="c00697" CitationRef="c00696" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/19/4/5" Operative="true" SectionRef="section-19-4-5">s. 19(4)(5)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-026472f65c16353f4040b875950f1a84" Type="F">
<Para>
<Text>
S. 36(7) inserted (1.10.2014) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/26" id="cpwe4v122-00007" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="26" Title="Finance Act 2014">Finance Act 2014 (c. 26)</Citation>
,
<CitationSubRef id="cpwe4v122-00008" CitationRef="cpwe4v122-00007" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/section/89/8/a" SectionRef="section-89-8-a" Operative="true">s. 89(8)(a)</CitationSubRef>
<CitationSubRef id="cpwe4v122-00009" CitationRef="cpwe4v122-00007" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/section/89/10" SectionRef="section-89-10">(10)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-753877c860b24bbd05b4a793ae5f3108" Type="F">
<Para>
<Text>
S. 36(4A)(4B) substituted for s. 36(4A) (1.10.2014) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/26" id="cpwe4v122-00018" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="26" Title="Finance Act 2014">Finance Act 2014 (c. 26)</Citation>
,
<CitationSubRef id="cpwe4v122-00019" CitationRef="cpwe4v122-00018" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/19/paragraph/17/2" SectionRef="schedule-19-paragraph-17-2" Operative="true">Sch. 19 paras. 17(2)</CitationSubRef>
,
<CitationSubRef id="cpwe4v122-00020" CitationRef="cpwe4v122-00018" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/19/paragraph/22" SectionRef="schedule-19-paragraph-22">22</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b61d631299959e12bac865cc09a70e0d" Type="F">
<Para>
<Text>
Words in s. 36(6)(b) substituted (1.10.2014) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/26" id="cpwe80ic2-00027" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="26" Title="Finance Act 2014">Finance Act 2014 (c. 26)</Citation>
,
<CitationSubRef id="cpwe80ic2-00028" CitationRef="cpwe80ic2-00027" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/19/paragraph/17/3" SectionRef="schedule-19-paragraph-17-3" Operative="true">Sch. 19 paras. 17(3)</CitationSubRef>
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<CitationSubRef id="cpwe80ic2-00029" CitationRef="cpwe80ic2-00027" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/19/paragraph/22" SectionRef="schedule-19-paragraph-22">22</CitationSubRef>
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<Commentary id="key-2b67536b384b36161c3e23903e911abc" Type="F">
<Para>
<Text>
Words in s. 36 heading substituted (1.10.2014) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/26" id="cpwemuir2-00016" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="26" Title="Finance Act 2014">Finance Act 2014 (c. 26)</Citation>
,
<CitationSubRef id="cpwemuir2-00017" CitationRef="cpwemuir2-00016" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/section/89/8/b" SectionRef="section-89-8-b" Operative="true">s. 89(8)(b)</CitationSubRef>
<CitationSubRef id="cpwemuir2-00018" CitationRef="cpwemuir2-00016" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/section/89/10" SectionRef="section-89-10">(10)</CitationSubRef>
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