Search Legislation

Vehicles (Excise) Act 1971 (Repealed 1.9.1994)

 Help about what version

What Version

 Help about advanced features

Advanced Features

Status:

Point in time view as at 03/05/1994. This version of this provision has been superseded. Help about Status

Close

Status

You are viewing this legislation item as it stood at a particular point in time. A later version of this or provision, including subsequent changes and effects, supersedes this version.

Note the term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section.

Changes to legislation:

There are currently no known outstanding effects for the Vehicles (Excise) Act 1971 (Repealed 1.9.1994), Section 26A. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

[F126A Dishonoured cheques: additional liability in certain cases.U.K.

(1)Where a person has been convicted of an offence under section 102 of the Customs and Excise Management Act M11979 (payment for licence by dishonoured cheque) in relation to a licence issued under this Act, the court shall, in addition to any penalty which it may impose under that section, order him to pay an amount equal to one twelfth of the appropriate annual rate of duty for each month or part of a month in the relevant period.

(2)The relevant period for the purposes of this section is the period which—

(a)begins with the first day of the period for which the licence was applied for or, if it is later, the day on which the licence first was to have effect, and

(b)ends with whichever is the earliest of the following, namely—

(i)the end of the month in which the order is made;

(ii)the date on which the licence was due to expire;

(iii)the end of the month during which the licence was delivered up; and

(iv)the end of the month preceding that in which [F2there first had effect a new licence for the vehicle specified in the application for the licence or (in the case of a trade licence) a new trade licence to be used for the same description of vehicles.]

(3)The appropriate annual rate of duty for the purposes of this section is the annual rate of duty which, at the beginning of the relevant [F3period—

(a)in the case of a vehicle licence, was applicable to a vehicle of the description specified in the application, and

(b)in the case of a trade licence, was applicable to a vehicle falling within paragraph 2 of Part II of Schedule 5 to this Act or, if the licence was to be used onlt for vehicles to which Schedule 1 to this Act applies, to a vehicle falling within paragraph 3 of Part II of that Schedule.]

(4)Where an order has previously been made against a person under section 9 of this Act to pay an amount for a month or part of a month in the case of a vehicle, the amount which he is ordered to pay under this section in the case of [F4a vehicle licence for]the vehicle shall be calculated as if no part of that month were comprised in the relevant period.]

Textual Amendments

F2Words in s. 26A(2)(b)(iv) substituted (3.5.1994) by 1994 c. 9, s. 5, Sch. 2 para. 13(2)

F3S. 26A(3)(a)(b) and the word “period” immediately preceding it substituted (for words “period, was” onwards) (3.5.1994) by 1994 c. 9, s. 5, Sch. 2 para. 13(3)

F4Words in s. 26A(4) inserted (3.5.1994) by 1994 c. 9, s. 5, Sch. 2 para. 13(4)

Marginal Citations

M11979 c. 2 (40:1)

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources