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Chapter IU.K. Customs and Excise

5 Vehicles excise duty: recipients of mobility supplement.U.K.

(1)Section 7 of the Vehicles (Excise) Act 1971 and section 7 of the Vehicles (Excise) Act (Northern Ireland) 1972 (exemption from vehicles excise duty) shall have effect with the following amendments.

(2)In subsection (2) of that section of each Act (by virtue of which vehicles used by or for the purposes of persons in receipt of a mobility allowance are exempt from duty and vehicles are deemed to be registered in the names of such persons in certain circumstances)—

(a)after the words “mobility allowance", in both places, there shall be inserted the words “or a mobility supplement"; and

(b)for the words from “a person appointed" to “powers" and the words “a person so appointed" there shall in each case be substituted the words “an appointee".

(3)After subsection (2) of section 7 of the 1971 Act there shall be inserted—

(2A)In subsection (2) above—

(2B)An order under subsection (2A) above may provide that it shall be deemed to have come into force on any date after 20th November 1983..

F1(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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(5)This section shall be deemed to have come into force on 21st November 1983.