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Car Tax Act 1983
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- UK Public General Acts
- 1983 c. 53
- Section 4
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Version Superseded: 13/11/1992
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- 01/02/1991- Amendment
- 01/02/1991
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4 Registration of makers and importers of chargeable vehicles.U.K.
(1)A person who, in any calendar year, makes or imports not less than ten chargeable vehicles is liable to be registered by the Commissioners.
(2)Every person who is liable to be registered under this section and is not for the time being so registered shall notify the Commissioners of the fact within fourteen days of becoming so liable; and the Commissioners may, if they think fit, register any such person.
(3)A person for the time being registered under this section who ceases to make or import chargeable vehicles shall notify the Commissioners of that fact and the Commissioners shall cancel the registration of any such person when all tax due from him has been accounted for; and they may, if they think fit, cancel the registration of any other person.
(4)The Treasury may from time to time by order substitute another number for that specified in subsection (1) above.
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