SCHEDULES

SCHEDULE 1 U.K. Vehicles Excise Duty

Part III U.K. Miscellaneous Amendments

Additional liability for evasion of duty U.K.

10 In section 18A(7) of the 1971 Act (circumstances in which additional liability in relation to alteration of vehicle or its use not be payable)—

(a) for paragraph (b) (vehicle neither used nor kept on public road) there shall be substituted the word “or”; and

(b) paragraph (d) (vehicle not chargeable with duty) and the word “or” immediately preceding it shall be omitted.