Car Tax (Abolition) Act 1992

1Abolition: the basic rule

In section 1 of the [1983 c. 53.] Car Tax Act 1983 (charge to tax) the following subsection shall be inserted after subsection (2)—

(2A)Where (apart from this subsection) car tax on a vehicle would become due on or after 13th November 1992, it shall not become due and shall be deemed never to have been charged.