Vehicles (Excise) Act 1971

5 Exemptions from duty in connection with vehicle testing, etc.

(1) A mechanically propelled vehicle shall not be chargeable with any duty under this Act by reason of its use on public roads—

(a) solely for the purpose of submitting it by previous arrangement for a specified time on a specified date for, or bringing it away from, a compulsory test; or

(b) in the course of a compulsory test, solely for the purpose of taking it to, or bringing it away from, any place where a part of the test is to be or, as the case may be, has been carried out, or of carrying out any part of the test, the person so using it being an authorised person; or

(c) where the relevant certificate is refused on a compulsory test, solely for the purpose of delivering it by previous arrangement for a specified time on a specified date at a place where work is to be done on it to remedy the defects on the ground of which the certificate was refused, or bringing it away from a place where work has been done on it to remedy such defects.

(2) In paragraph (c) above the reference to work done or to be done on the vehicle to remedy the defects there mentioned is, in a case where the relevant certificate which is refused is a test certificate, a reference to work done or to be done to remedy those defects for a further compulsory test and includes, in a case where the relevant certificate which is refused is a goods vehicle test certificate, type approval certificate or Minister's approval certificate, a reference to work done or to be done to alter the vehicle in some aspect of design, construction, equipment or marking on account of which the certificate was refused.

(3) In this section—

• " compulsory test " means an examination under section 65 of the [1960 c. 16.] Road Traffic Act 1960 with a view to obtaining a test certificate without which a vehicle licence cannot be granted for the vehicle under this Act or, in the case of a goods vehicle for which by virtue of section 14(9) of the [1967 c. 30.] Road Safety Act 1967 a vehicle licence cannot be so granted, an examination under regulations under section 9 or for the purposes of section 10 of that Act (examinations as to a goods vehicle's compliance with construction and use or type approval requirements respectively) or an examination under regulations under section 13(1) (a) of that Act (in connection with alterations to goods vehicles subject to type approval requirements) or for the purposes of section 12 of that Act (appeals);

• " the relevant certificate " means a test certificate as defined in subsection (2) of the said section 65, a goods vehicle test certificate as defined in the said section 9, a type approval certificate or a Minister's approval certificate as defined in the said section 10;

• " authorised person " in the case of a compulsory test under the said section 65 means a person authorised as an examiner or appointed as an inspector under that section or acting on behalf of a person so authorised, or a person acting under the personal direction of such a person as aforesaid; and in the case of any other compulsory test means a goods vehicle examiner or a person carrying out the test under his direction or a person driving the vehicle in pursuance of a requirement to do so under regulations under which the compulsory test is carried out;

• " goods vehicle examiner " means an examiner appointed under section 183 of the said Act of 1960 or a certifying officer appointed under Pact III of that Act.