Car Tax (Abolition) Act 1992

2 Consequential amendments

(1) The Car Tax Act 1983 shall also be amended as follows.

(2) In section 4 (registration of makers and importers) the following subsection shall be inserted after subsection (1)—

“(1A) Subsection (1) above—

(a) shall not make a person liable to be registered by reference to anything done in a calendar year falling after 1992;

(b) shall not make a person liable to be registered by reference to vehicles made or imported in 1992, unless he makes or imports not less than ten chargeable vehicles before 13th November 1992.”

(3) In that section the following subsection shall be inserted after subsection (3)—

“(3A) Without prejudice to subsection (3) above, the Commissioners shall cancel the registration of any person when they are satisfied that all tax due from him has been accounted for.”

(4) In section 6 (converted and adapted vehicles) the following subsections shall be inserted after subsection (6)—

“(7) No direction may be given under subsection (4) above on or after 13th November 1992 except in relation to vehicles whose conversion or adaptation was completed before that date.

(8) Where a person is registered in pursuance of subsection (5) above, the Commissioners shall cancel his registration when they are satisfied that all tax due from him has been accounted for.”

(5) In Schedule 1 (administration and collection) in paragraph 5 (records, accounts and returns) the following sub-paragraph shall be inserted after sub-paragraph (1)—

“(1A) The duties under sub-paragraph (1) above, except so far as arising by virtue of section 27(3) of the Finance Act 1989 (certificates), shall be limited as follows—

(a) the duty under paragraph (a) shall apply only to records and accounts relating to tax which has become due and vehicles on which tax has become due;

(b) the duty under paragraph (b) shall apply only to records and accounts relating to vehicles on which tax has become due;

(c) the duty under paragraph (c), so far as relating to returns of vehicles, shall apply only to returns of vehicles on which tax has become due.”

(6) In paragraph 5(2) of that Schedule after “tax” there shall be inserted “due”.

(7) In paragraph 6 of that Schedule (information) the following sub-paragraphs shall be inserted after sub-paragraph (2)—

“(3) The duties under sub-paragraph (1) above shall apply only to information and documents relating to vehicles on which tax has become due.

(4) Sub-paragraph (2) above shall not apply where the conversion is completed on or after 13th November 1992.”

(8) In paragraph 7 of that Schedule (entry and search) the following sub-paragraph shall be inserted after sub-paragraph (2)—

“(2A) The powers under sub-paragraphs (1) and (2) above shall be exercisable only for the purpose of ascertaining whether tax is due and, if so, the amount of the tax.”

(9) In paragraph 8(3)(b) of that Schedule (offences) after “tax” there shall be inserted “payable”.

(10) In paragraph 12 of that Schedule (regulations) the following shall be inserted at the end—

“Any duty imposed by regulations under paragraph (c) or (d) above shall apply only where the vehicles are vehicles on which tax has become due.”

(11) Paragraph 13 of that Schedule (protection of car tax through vehicles excise system) shall be omitted.