http://www.legislation.gov.uk/id/ukpga/1971/10/schedule/2

http://www.legislation.gov.uk/ukpga/1971/10/schedule/2/paragraph/5

Vehicles (Excise) Act 1971 (Repealed 1.9.1994)

An Act to consolidate certain enactments relating to excise duties on mechanically propelled vehicles, and to the licensing and registration of such vehicles with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.