Finance Act 1976

13 Restriction of exemption for disabled persons

(1) Subject to subsection (2) below, a vehicle shall not be exempt from duty by virtue of section 7 of the [1971 c. 68.] Finance Act 1971 for any period after 6th April 1976 for which the person in whose name the vehicle is registered is entitled to a mobility allowance.

(2) Where a person—

(a) has before the said 6th April obtained, in pursuance of regulations made under the Vehicles (Excise) Act 1971, a document in the form of a licence in respect of a vehicle exempt under the said section 7 ; or

(b) has since the beginning of 1976 and before that date applied for the certificate required by the regulations for obtaining such a document,

the vehicle shall not cease to be exempt by virtue of this section before the expiration of the period of validity of the document obtained by him before that date or, as the case may be, the first such document obtained by him after that date by virtue of the certificate.

(3) This section shall apply to Northern Ireland with the substitution for any reference to the said section 7 of a reference to section 7(2A) of the [1972 c. 10 (N.I.).] Vehicles (Excise) Act (Northern Ireland) 1972 and for the reference to the [1971 c. 10.] Vehicles (Excise) Act 1971 of a reference to the said Act of 1972.