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Finance Act 1987

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This is the original version (as it was originally enacted).

11In section 18A(7) of the 1972 Act (circumstances in which additional liability in relation to alteration of vehicle or its use not to 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.

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