C11 Car tax.
1
A tax, to be known as car tax, shall be charged in accordance with the provisions of this Act on all chargeable vehicles—
a
made or registered in the United Kingdom by a person registered under this Act, or
b
made or registered in, or imported into, the United Kingdom by any other person.
2
The tax on any vehicle shall be charged—
a
in the case of a caravan, at the rate of F15 per cent. of three-fifths of its wholesale value, and
b
in any other case, at the rate of F15 per cent. of the wholesale value of the vehicle.
F22A
Where (apart from this subsection) car tax on a vehicle would become due on or after 13th November 1992, it shall not become due and shall be deemed never to have been charged.
3
4
Schedule 1 to this Act (which contains provisions relating to the administration and collection of the tax) shall have effect.