No versions valid at: 19/03/1991
Point in time view as at 19/03/1991. This version of this provision is not valid for this point in time.
There are currently no known outstanding effects for the Finance Act 1991, Section 19.
Valid from 25/07/1991
(1)In section 5A of the M1Car Tax Act 1983 (relief where vehicle leased to the handicapped) after subsection (2) (which imposes a charge to tax where vehicle supplied by the lessor in certain circumstances) there shall be inserted—
“(2A)Subsection (2)(b) above shall not apply where at the time of the supply the lessor is—
(a)a charity, or
(b)a person used by a charity for the purpose of making supplies which attract relief under this section.”
(2)This section shall apply in relation to supplies made on or after the day on which this Act is passed.
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