Vehicles (Excise) Act 1971 (Repealed 1.9.1994)

Liability to pay duty and consequences of non-payment thereof E+W+S

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

7 Section 9 shall have effect as if—

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

(b) in subsection (3)—

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

(ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

(iii) in [F2 paragraph (d)] and in the words following paragraph (d), for the word “day” there were in each case substituted the words “month or part”;

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

Textual Amendments

F1 Sch. 7 Pt. I para. 7(b)(ii) repealed by Finance Act 1987 (c. 16, SIF 107:2), ss. 2(6)(8), 72(7), Sch. 1 Pt. III para. 12(a), Sch. 16 Pt. I Note 2

F2 Words substituted by Finance Act 1987 (c. 16, SIF 107:2), s. 2(6)(8), Sch. 1 Pt. III para. 12(a)

8 Sections 10 and 11 shall be omitted.