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Changes over time for: Section 151
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Status:
Point in time view as at 15/09/2016.
Changes to legislation:
Finance Act 2016, Section 151 is up to date with all changes known to be in force on or before 28 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes to Legislation
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151VED: extension of old vehicles exemption from 1 April 2017U.K.
(1)Paragraph 1A of Schedule 2 to VERA 1994 (exemption for old vehicles) is amended as follows.
(2)In sub-paragraph (1) for the words from “if” to the end substitute “ during the period of 12 months beginning with 1 April in any year if it was constructed more than 40 years before 1 January in that year. ”
(3)After that sub-paragraph insert—
“(1A)But nothing in sub-paragraph (1) has the effect that a nil licence is required to be in force in respect of a vehicle while a vehicle licence is in force in respect of it.”
(4)The amendments made by this section come into force on 1 April 2017.
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