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

For the purposes of this section a vehicle is registered if it is registered under the M1Vehicles (Excise) Act 1971 or the M2Vehicles (Excise) Act (Northern Ireland) 1972.

4

Schedule 1 to this Act (which contains provisions relating to the administration and collection of the tax) shall have effect.