Finance Act 1972

128 Vehicle excise duty-disabled persons

(1) For subsection (2) of section 7 of the [1971 c. 10.] Vehicles (Excise) Act 1971 (exemption from duty of certain vehicles registered in name of disabled persons) there shall be substituted the following subsection—

“(2) A mechanically propelled vehicle shall not be chargeable with any duty under this Act by reason of its use by or for the purposes of a person suffering from a physical defect or disability or by reason of its being kept for such use if—

(a) it is registered under this Act in the name of that person; and

(b) he has obtained, or is eligible for, a grant under section 33(3) of the [1968 c. 46.] Health Services and Public Health Act 1968 in relation to that vehicle; and

(c) no other vehicle registered in his name under this Act is exempted from duty under this subsection.”

(2) In section 7 of the [1971 c. 68.] Finance Act 1971 the words from " fitted with controls " to " or a vehicle " and paragraphs (a) and (b) shall be omitted.

(3) In section 4(1)(g) of the Vehicles (Excise) Act 1971 (vehicles not exceeding eight hundredweight for invalids) for the word " eight" there shall be substituted the word " ten ".