http://www.legislation.gov.uk/ukpga/1987/16/schedule/1/part/IIFinance Act 1987An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1987-05-15texttext/xmlenStatute Law Database2024-06-03Expert Participation2024-02-22 SCHEDULESSCHEDULE 1 Vehicles Excise DutyPart II Recovery Vehicles Interpretation1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Exclusion of recovery vehicles from trade licences5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Sch. 1 Pt. II para. 1 repealed (1.9.1994) by 1994 c. 22, s. 65, Sch. 5 Pt. I (with s. 57(4))Sch. 1 Pt. II para. 2 repealed (1.9.1994) by 1994 c. 22, s. 65, Sch. 5 Pt. I (with s. 57(4))Sch. 1 Pts. I, II para. 3 repealed by Finance Act 1990 (c. 29, SIF 107:2), s. 132, Sch. 19 Pt. II (in relation to licences taken out after 20.3.1990)Sch. 1 Pt. II para. 4 repealed by Finance Act 1989 (c. 26, SIF 107:2), s. 187(1), Sch. 17 Pt. II (in relation to licences taken out after 14.3.1989)Sch. 1 Pt. II para. 5 repealed (1.9.1994) by 1994 c. 22, s. 65, Sch. 5 Pt. I (with s. 57(4))Sch. 1 para. 6 repealed (1.10.1991) by Finance Act 1991 (c. 31, SIF 107:2), ss. 10, 123, Sch. 19 Pt.IV; S.I. 1991/2021, art.2.
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<Title> SCHEDULES</Title>
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<Number>SCHEDULE 1</Number>
<TitleBlock>
<Title> Vehicles Excise Duty</Title>
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<Part DocumentURI="http://www.legislation.gov.uk/ukpga/1987/16/schedule/1/part/II" IdURI="http://www.legislation.gov.uk/id/ukpga/1987/16/schedule/1/part/II" NumberOfProvisions="6" id="schedule-1-part-II">
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<Title> Recovery Vehicles</Title>
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<Title> Interpretation</Title>
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1
<CommentaryRef Ref="c11287321"/>
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<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
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<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
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<Pnumber>3</Pnumber>
<P1para>
<Text>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<CommentaryRef Ref="c11287341"/>
</Text>
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<P1para>
<Text>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<CommentaryRef Ref="c11287351"/>
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<Title> Exclusion of recovery vehicles from trade licences</Title>
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<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
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<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1987/16/schedule/1/paragraph/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1987/16/schedule/1/paragraph/6" RestrictExtent="E+W+S+N.I." RestrictStartDate="1991-10-01" id="schedule-1-paragraph-6">
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6
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<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
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<Commentary id="c11287321" Type="F">
<Para>
<Text>
<CitationSubRef id="c00240" URI="http://www.legislation.gov.uk/id/ukpga/1987/16/schedule/1/part/II/paragraph/1" SectionRef="schedule-1-part-II-paragraph-1">Sch. 1 Pt. II para. 1</CitationSubRef>
repealed (1.9.1994) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/22" id="c00241" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="22">1994 c. 22</Citation>
,
<CitationSubRef id="c00242" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/65" CitationRef="c00241" SectionRef="section-65">s. 65</CitationSubRef>
,
<CitationSubRef id="c00243" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/5/part/I" Operative="true" CitationRef="c00241" SectionRef="schedule-5-part-I">Sch. 5 Pt. I</CitationSubRef>
(with
<CitationSubRef id="c00244" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/57/4" CitationRef="c00241" SectionRef="section-57-4">s. 57(4)</CitationSubRef>
)
</Text>
</Para>
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<Commentary id="c11287331" Type="F">
<Para>
<Text>
<CitationSubRef id="c00245" URI="http://www.legislation.gov.uk/id/ukpga/1987/16/schedule/1/part/II/paragraph/2" SectionRef="schedule-1-part-II-paragraph-2">Sch. 1 Pt. II para. 2</CitationSubRef>
repealed (1.9.1994) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/22" id="c00246" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="22">1994 c. 22</Citation>
,
<CitationSubRef id="c00247" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/65" CitationRef="c00246" SectionRef="section-65">s. 65</CitationSubRef>
,
<CitationSubRef id="c00248" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/5/part/I" Operative="true" CitationRef="c00246" SectionRef="schedule-5-part-I">Sch. 5 Pt. I</CitationSubRef>
(with
<CitationSubRef id="c00249" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/57/4" CitationRef="c00246" SectionRef="section-57-4">s. 57(4)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c11287341" Type="F">
<Para>
<Text>
<CitationSubRef id="c00250" URI="http://www.legislation.gov.uk/id/ukpga/1987/16/schedule/1/part/I" SectionRef="schedule-1-part-I">Sch. 1 Pts. I</CitationSubRef>
,
<CitationSubRef id="c00251" URI="http://www.legislation.gov.uk/id/ukpga/1987/16/schedule/1/part/II" SectionRef="schedule-1-part-II">II</CitationSubRef>
para. 3 repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1990/29" id="c00252" Year="1990" Class="UnitedKingdomPublicGeneralAct" Number="29" Title="Finance Act 1990">Finance Act 1990 (c. 29, SIF 107:2)</Citation>
,
<CitationSubRef id="c00253" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/section/132" CitationRef="c00252" SectionRef="section-132">s. 132</CitationSubRef>
,
<CitationSubRef id="c00254" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/schedule/19/part/II" Operative="true" CitationRef="c00252" SectionRef="schedule-19-part-II">Sch. 19 Pt. II</CitationSubRef>
(in relation to licences taken out after 20.3.1990)
</Text>
</Para>
</Commentary>
<Commentary id="c11287351" Type="F">
<Para>
<Text>
<CitationSubRef id="c00255" URI="http://www.legislation.gov.uk/id/ukpga/1987/16/schedule/1/part/II/paragraph/4" SectionRef="schedule-1-part-II-paragraph-4">Sch. 1 Pt. II para. 4</CitationSubRef>
repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1989/26" id="c00256" Year="1989" Class="UnitedKingdomPublicGeneralAct" Number="26" Title="Finance Act 1989">Finance Act 1989 (c. 26, SIF 107:2)</Citation>
,
<CitationSubRef id="c00257" URI="http://www.legislation.gov.uk/id/ukpga/1989/26/section/187/1" CitationRef="c00256" SectionRef="section-187-1">s. 187(1)</CitationSubRef>
,
<CitationSubRef id="c00258" URI="http://www.legislation.gov.uk/id/ukpga/1989/26/schedule/17/part/II" Operative="true" CitationRef="c00256" SectionRef="schedule-17-part-II">Sch. 17 Pt. II</CitationSubRef>
(in relation to licences taken out after 14.3.1989)
</Text>
</Para>
</Commentary>
<Commentary id="c11287361" Type="F">
<Para>
<Text>
<CitationSubRef id="c00259" URI="http://www.legislation.gov.uk/id/ukpga/1987/16/schedule/1/part/II/paragraph/5" SectionRef="schedule-1-part-II-paragraph-5">Sch. 1 Pt. II para. 5</CitationSubRef>
repealed (1.9.1994) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/22" id="c00260" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="22">1994 c. 22</Citation>
,
<CitationSubRef id="c00261" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/65" CitationRef="c00260" SectionRef="section-65">s. 65</CitationSubRef>
,
<CitationSubRef id="c00262" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/5/part/I" Operative="true" CitationRef="c00260" SectionRef="schedule-5-part-I">Sch. 5 Pt. I</CitationSubRef>
(with
<CitationSubRef id="c00263" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/57/4" CitationRef="c00260" SectionRef="section-57-4">s. 57(4)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c11287371" Type="F">
<Para>
<Text>
<CitationSubRef id="c00264" URI="http://www.legislation.gov.uk/id/ukpga/1987/16/schedule/1/paragraph/6" SectionRef="schedule-1-paragraph-6">Sch. 1 para. 6</CitationSubRef>
repealed (1.10.1991) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1991/31" id="c00265" Year="1991" Class="UnitedKingdomPublicGeneralAct" Number="31" Title="Finance Act 1991">Finance Act 1991 (c. 31, SIF 107:2)</Citation>
,
<CitationSubRef id="c00266" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/section/10" CitationRef="c00265" SectionRef="section-10">ss. 10</CitationSubRef>
,
<CitationSubRef id="c00267" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/section/123" CitationRef="c00265" SectionRef="section-123">123</CitationSubRef>
,
<CitationSubRef id="c00268" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/schedule/19/part/IV" Operative="true" CitationRef="c00265" SectionRef="schedule-19-part-IV">Sch. 19 Pt.IV</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1991/2021" id="c00269" Class="UnitedKingdomStatutoryInstrument" Year="1991" Number="2021">S.I. 1991/2021</Citation>
,
<CitationSubRef id="c00270" URI="http://www.legislation.gov.uk/id/uksi/1991/2021/article/2" Operative="true" CitationRef="c00269" SectionRef="article-2">art.2</CitationSubRef>
.
</Text>
</Para>
</Commentary>
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