Finance Act 1984

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—

  • “mobility supplement” means a mobility supplement under—

    (a)

    a scheme made under the Personal Injuries (Emergency Provisions) Act 1939, or

    (b)

    an Order in Council made under section 12 of the Social Security (Miscellaneous Provisions) Act 1977,

    or any payment appearing to the Secretary of State to be of a similar kind and specified by him by order made by statutory instrument; and

  • “appointee” means—

    (i)

    a person appointed pursuant to regulations under the Social Security Act 1975 to exercise any of the rights or powers of a person in receipt of a mobility allowance, or

    (ii)

    a person to whom a mobility supplement is paid for application for the benefit of another person in receipt of the supplement.

(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.

Textual Amendments