(This note is not part of the Regulations)
1. These Regulations further amend the Road Vehicles (Registration and Licensing) Regulations 1971 in consequence of the Finance Act 1987.
2. Section 2 of the Finance Act 1987 amended the Vehicles (Excise) Act 1971 for the purpose of establishing recovery vehicles as a class of vehicles chargeable with a specific duty of excise.
3. Previously, under section 16 of the 1971 Act a motor trader could take out a trade licence for all recovery vehicles kept by him for the purpose of dealing with disabled vehicles in the course of that business. As a result of the amendments made by the 1987 Act trade licences can no longer be taken out for a recovery vehicle kept for that purpose.
4. Part V of the principal Regulations deals with trade licences. The amendments remove from Part V the provisions relating to recovery vehicles.