[F12(1)In subsection (1) of section 1 (vehicles charged to tax), for the words from “all" to the end of the subsection there shall be substituted—U.K.
“(a)every chargeable vehicle made in the United Kingdom;
(b)every chargeable vehicle imported into the United Kingdom from outside the Community;
(c)every chargeable vehicle acquired in the United Kingdom from another member State; and
(d)every chargeable vehicle not charged with tax under any of the preceding paragraphs which—
(i)is registered, or
(ii)without being registered becomes registrable after having been brought into the United Kingdom from another member State by a person who is not registered under this Act.”
(2)For subsection (3) of that section there shall be substituted the following subsection—
“(3)For the purposes of this section—
(a)a vehicle is imported into the United Kingdom from a place outside the Community if it is brought into the United Kingdom otherwise than from another member State;
(b)a vehicle is acquired in the United Kingdom from another member State if it is treated as acquired from another member State for the purposes of the Value Added Tax Act 1983 and the acquisition falls, by virtue of section 8C(2) of that Act, to be treated for those purposes as taking place in the United Kingdom;
(c)a vehicle is registered if it is registered under the Vehicles (Excise) Act 1971; and
(d)a vehicle which has been brought into the United Kingdom becomes registrable where it becomes chargeable, for the first time after its arrival in the United Kingdom, with a duty of excise under that Act of 1971.”]
Textual Amendments
F1Sch. 4 deemed never to have been enacted by virtue of Car Tax (Abolition) Act 1992 (c. 58), ss. 4, 5