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Vehicles (Excise) Act 1971 (Repealed 1.9.1994)
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Changes over time for: Section 36
Version Superseded: 03/05/1994
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- 01/02/1991- Amendment
- 01/02/1991
Point in time - 03/05/1994- Amendment
- Stop date 01/09/1994- Amendment
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36 Fractions of a new penny.E+W+S
(1)Subject to subsection (2) below, for the purpose of calculating any amount due on or after 15th February 1971 from or to any person under any provision of this Act any fraction of a new penny in that amount shall be disregarded.
(2)Subsection (1) above shall not apply for the purpose of calculating any amount due under any provision of section 2(4) or 16(5) of this Act relating to the duty on a vehicle licence or trade licence for a period of less than twelve months.
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