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Vehicle Excise and Registration Act 1994
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- 1994 c. 22
- falseschedule n7
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Changes to legislation:
Vehicle Excise and Registration Act 1994 is up to date with all changes known to be in force on or before 19 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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U.K. TABLE OF DERIVATIONS
Notes:
1. This Table shows the derivation of the provisions of the consolidation.
2. The following abbreviations are used in the Table—
| V(E)A | = Vehicles (Excise) Act 1971 (c.10) |
| 1976 FA | = Finance Act 1976 (c.40) |
| 1979 CEMA | = Customs and Excise Management Act 1979 (c.2) |
| 1982 FA | = Finance Act 1982 (c.39) |
| 1986 FA | = Finance Act 1986 (c.41) |
| 1987 FA | = Finance Act 1987 (c.16) |
| 1988 FA | = Finance Act 1988 (c.39) |
| 1989 FA | = Finance Act 1989 (c.26) |
| 1990 FA | = Finance Act 1990 (c.29) |
| 1991 FA | = Finance Act 1991 (c.31) |
| 1992 (No.2) FA | = Finance (No.2) Act 1992 (c.48) |
| 1993 FA | = Finance Act 1993 (c.34) |
| 1994 FA | = Finance Act 1994 (c.9) |
3.Part I of Schedule 7 to the Vehicles (Excise) Act 1971 makes modifications of other provisions of that Act which continue to have effect until an order under section 39(2) of that Act provides that the modifications are to cease to operate. Paragraph 18 of Schedule 2 to the Finance Act 1994 prevents the making of such an order in relation to certain of the modifications, thereby causing the modified provisions permanently to have effect subject to the modifications. This Table does not separately acknowledge paragraph 18 when showing the derivation of such a modified provision.
4. The Table does not separately acknowledge the provisions (in particular the Criminal Law Act 1977, the Criminal Justice Act 1982 and the Fines and Penalties (Northern Ireland) Order 1984) which secure that, where the maximum fine or penalty that may be imposed on the commission of an offence was originally expressed as a particular amount (or one particular amount on a person’s first conviction and another on subsequent convictions), the amount of the maximum fine or penalty is now the statutory maximum (in the case of an either way offence tried summarily) or a particular level on the standard scale (in the case of a summary offence).
| Provision | Derivation |
|---|---|
| 1(1) | V(E)A s.1(1); 1991 FA Sch.3 Pt.I para.2. |
| (2) | V(E)A s.38(1). |
| 2(1) | V(E)A s.1(2); 1988 FA Sch.2 Pt.II para.2. |
| (2) to (4) | V(E)A s.1(3); 1994 FA Sch.2 para.1(2). |
| 3(1) | V(E)A s.2(1), Sch.7 Pt.I para.1. |
| (2) | V(E)A s.2(1), Sch.7 Pt.I para.1; Vehicle Licences (Duration and Rate of Duty) Order 1980 (S.I.1980/1183) Art.5(a); 1994 FA s.4(2). |
| (3) | V(E)A s.2A(1), Sch.7 Pt.I para.5. |
| (4) | V(E)A s.2A(1), Sch.7 Pt.I para.5; 1986 FA Sch.2 Pt.I para.1(2). |
| (5) | V(E)A s.2A(3), Sch.7 Pt.I para.5. |
| (6) | V(E)A s.2A(4), Sch.7 Pt.I para.5; Finance Act 1980 (c.48) s.4(5). |
| 4(1) | V(E)A s.2(4). |
| (2) | V(E)A s.2(4); Vehicle Licences (Duration and Rate of Duty) Order 1980 (S.I.1980/1183) Art.5(b). |
| (3) | V(E)A s.2(4). |
| (4) | V(E)A s.2A(2), Sch.7 Pt.I para.5. |
| (5) | V(E)A s.2A(2), paragraph (a) of proviso, Sch.7 Pt.I para.5; 1986 FA Sch.2 Pt.I para.1(3). |
| (6) | V(E)A s.2A(2), paragraph (b) of proviso, Sch.7 Pt.I para.5. |
| (7) | V(E)A s.2A(4), Sch.7 Pt.I para.5. |
| 5 | Drafting. |
| 6(1) | V(E)A s.3(1). |
| (2) to (4) | V(E)A s.3(2); 1979 CEMA Sch.4 para.12. |
| (5) | V(E)A s.3(3). |
| (6) | V(E)A s.3(4), (5). |
| 7(1) | V(E)A ss.12(1), 38(1). |
| (2) | 1976 FA s.11(1). |
| (3) | 1976 FA s.11(2); 1994 FA Sch.2 para.21(2), (3). |
| (4), (5) | V(E)A s.12(2), (3). |
| (6) | V(E)A s.12(6); 1994 FA Sch.2 para.6. |
| (7) | V(E)A Sch.4 Pt.I para.8(2); 1982 FA Sch.5 Pt.A. |
| 8 | 1993 FA s.23. |
| 9(1) | V(E)A ss.13(1), 38(1). |
| (2) | V(E)A s.13(2). |
| (3) | V(E)A ss.13(2A), 38(1); Finance Act 1985 (c.54) s.9(1); 1991 FA Sch.3 Pt.I para.7. |
| (4) | V(E)A ss.13(2A), 38(1); Finance Act 1985 (c.54) s.9(1). |
| 10(1) | V(E)A ss.12(7), 38(1). |
| (2) | V(E)A s.17(1), Sch.7 Pt.I para.13. |
| (3) | V(E)A s.17(3). |
| 11(1) | V(E)A ss.16(1), (1A), 38(1); 1986 FA Sch.2 Pt.I para.4(3). |
| (2) | V(E)A s.16(1); 1986 FA Sch.2 Pt.I para.4(2)(a). |
| (3), (4) | V(E)A s.16(1). |
| 12(1) | V(E)A ss.16(1), proviso, 38(1); 1986 FA Sch.2 Pt.I para.4(2)(b). |
| (2) | V(E)A s.16(2). |
| (3) | V(E)A s.16(3); 1986 FA Sch.2 Pt.I para.4(4); 1987 FA Sch.1 Pt.II para.5(c). |
| (4) | V(E)A s.16(3). |
| (5) | V(E)A s.16(8); Finance Act 1984 (c.43) s.4(4)(b). |
| 13(1) | V(E)A ss.16(4), 39(1), Sch.7 Pt.I para.12; 1994 FA Sch.2 para.20(3). |
| (2) | V(E)A ss.16(4A), 39(1), Sch.7 Pt.I para.12; 1994 FA Sch.2 para.20(3). |
| (3) to (5) | V(E)A ss.16(5), 39(1), Sch.7 Pt.I para.12; 1994 FA Sch.2 para.20(3). |
| (6) | V(E)A ss.16(5A), 39(1), Sch.7 Pt.I para.12; 1994 FA Sch.2 para.20(3). |
| 14(1) | V(E)A s.16(6). |
| (2) | V(E)A s.17(1), Sch.7 Pt.I para.13. |
| (3) | V(E)A ss.25(1), 38(1); 1994 FA Sch.2 para.12. |
| (4) | V(E)A s.12(6); 1994 FA Sch.2 para.6. |
| 15(1), (2) | V(E)A s.18(1). |
| (3) | V(E)A Sch.4 Pt.I para.8(4)(a), (b)(i); 1982 FA Sch.5 Pt.A. |
| (4), (5) | V(E)A s.18(2). |
| (6) | V(E)A s.18(3), Sch.7 Pt.I para.17. |
| (7) | V(E)A s.18(2). |
| 16(1) | V(E)A Sch.4 Pt.I paras.14, 14A, 14B; 1982 FA Sch.5 Pt.A; Finance Act 1983 (c.28) Sch.3 Pt.II para.8(7); 1992 (No.2) FA s.11(3); 1994 FA Sch.2 para.19(5). |
| (2), (3) | V(E)A Sch.4 Pt.I paras.14, 16(2); 1982 FA Sch.5 Pt.A; 1991 FA Sch.3 Pt.I para.22. |
| (4), (5) | V(E)A Sch.4 Pt.I paras.14A, 16(2); 1982 FA Sch.5 Pt.A; 1991 FA Sch.3 Pt.I para.22; 1992 (No.2) FA s.11(3). |
| (6), (7) | V(E)A Sch.4 Pt.I paras.14B, 16(2); 1982 FA Sch.5 Pt.A; Finance Act 1983 (c.28) Sch.3 Pt.II para.8(7); 1991 FA Sch.3 Pt.I para.22. |
| 17(1), (2) | V(E)A s.18(5), (6). |
| (3) to (5) | V(E)A s.18(7). |
| (6), (7) | V(E)A s.18(10); 1991 FA Sch.3 Pt.I para.8; 1994 FA Sch.2 para.8(3). |
| (8) | V(E)A Sch.4 Pt.I para.8(4)(b)(ii); 1982 FA Sch.5 Pt.A. |
| 18(1) | V(E)A s.6(1), (3); 1994 FA Sch.2 para.4. |
| (2) | V(E)A s.6(3). |
| 19(1) | V(E)A s.17(2), Sch.7 Pt.I para.13. |
| (2) | V(E)A s.17(3). |
| 20(1) | V(E)A s.18B(2), (4); 1991 FA s.9(2), Sch.3 Pt.I para.10(2). |
| (2) | V(E)A ss.18B(2), 38(1); 1991 FA s.9(2). |
| (3) | V(E)A s.18B(1), (5); 1991 FA s.9(2), Sch.3 Pt.I para.10(3). |
| (4) | V(E)A s.18B(3); 1991 FA s.9(2). |
| 21 | V(E)A s.19(1). |
| 22(1) | V(E)A ss.23(1)(a) to (e), (2)(a), 38(1), Sch.7 Pt.I para.20; 1987 FA Sch.1 Pt.III para.16(3); 1989 FA s.13; 1994 FA Sch.2 para.11(2). |
| (2) | V(E)A s.23(3), (4), Sch.7 Pt.I para.20; 1976 FA s.11(3), (4); 194 FA Sch.2 para.21(4). |
| (3) | V(E)A s.23(4), Sch.7 Pt.I para.20. |
| 23(1) | V(E)A s.19(1). |
| (2) | V(E)A s.19(1A); 1989 FA s.10(2). |
| (3) | V(E)A s.19(2); 1989 FA s.10(3). |
| (4) | V(E)A s.23(1)(f), Sch.7 Pt.I para.20. |
| (5) | V(E)A s.23(2)(b), (c), Sch.7 Pt.I para.20; 1994 FA Sch.2 para.11(3). |
| 24(1) | V(E)A s.20(1). |
| (2) | V(E)A ss.20(2), 38(1). |
| (3) | V(E)A ss.20(3), 38(1). |
| (4) | V(E)A ss.25(1), 38(1). |
| (5) | V(E)A ss.25(2), 38(1). |
| (6) | V(E)A s.25(2); Interpretation Act 1978 (c.30) s.17(2)(a). |
| 25(1) | V(E)A s.38(1); 1976 FA s.12(1), (5). |
| (2) | V(E)A s.38(1); 1976 FA s.12(2), (5). |
| (3) | 1976 FA s.12(3). |
| 26(1) | 1989 FA s.11(1), (6). |
| (2) | 1989 FA s.11(2)(a) to (j), (6); 1992 (No.2) FA s.13(1)(a); 1994 FA Sch.2 para.26(2). |
| (3) | 1989 FA s.11(3), (6); 1992 (No.2) FA s.13(1)(b). |
| (4) | 1989 FA s.11(3ZA); 1994 FA Sch.2 para.26(3). |
| (5) | 1989 FA s.11(3A), (6); 1992 (No.2) FA s.13(1)(c). |
| (6) | 1989 FA s.11(5), (6). |
| 27(1), (2) | 1989 FA s.12(1), (2). |
| (3) | 1989 FA s.12(3)(a) to (ja), (9); 1992 (No.2) FA s.13(2)(a) to (c); 1994 FA Sch.2 para.27(2). |
| (4) | 1989 FA s.12(4), (9). |
| (5) | 1989 FA s.12(5), (9); 1992 (No.2) FA s.13(2)(d). |
| (6) | 1989 FA s.12(5A); 1994 FA Sch.2 para.27(3). |
| (7) | 1989 FA s.12(8). |
| 28 | V(E)A s.24. |
| 29(1) | V(E)A s.8(1); 1979 CEMA s.156. |
| (2) | V(E)A s.8(1). |
| (3) | V(E)A s.8(1); 1979 CEMA s.156. |
| (4) | V(E)A s.8(3)(a). |
| (5) | V(E)A s.13(3). |
| (6), (7) | V(E)A s.8(3)(b). |
| (8) | V(E)A s.8(3), final sentence. |
| 30(1) | V(E)A s.9(1). |
| (2) | V(E)A s.9(2), Sch.7 Pt.I para.7(a). |
| (3), (4) | V(E)A s.9(4), Sch.7 Pt.I para.7(c). |
| (5) | V(E)A s.9(6). |
| 31(1) to (3) | V(E)A s.9(2). |
| (4) | V(E)A s.9(2), proviso, Sch.7 Pt.I para.7(a). |
| (5) | V(E)A s.9(3), Sch.7 Pt.I para.7(b). |
| (6) | V(E)A s.9(3A); 1989 FA s.14(3). |
| (7), (8) | V(E)A s.9(6). |
| 32(1) | V(E)A s.9(5), (8); Criminal Procedure (Scotland) Act 1975 (c.21) s.460(1)(b); 1991 FA Sch.3 Pt.I para.6(1); Criminal Justice Act 1991 (c.53) Sch.11 para.9. |
| (2) | V(E)A s.9(7), (8). |
| (3) | V(E)A s.9(7) to (9); Magistrates’ Courts Act 1980 (c.43) Sch.8 para.5; 1991 FA Sch.3 Pt.I para.6(2). |
| 33(1) | V(E)A ss.12(4), 38(1); 1979 CEMA s.156. |
| (2), (3) | V(E)A ss.12(4). |
| 34(1) | V(E)A s.16(7); 1979 CEMA s.156; 1987 FA Sch.1 Pt.III para.14. |
| (2) | V(E)A s.16(7); 1979 CEMA s.156. |
| (3) to (5) | V(E)A s.16(7). |
| 35(1) | V(E)A s.17(3)(a); 1979 CEMA s.156. |
| (2) | V(E)A s.17(3)(a). |
| 36(1), (2) | V(E)A s.26A(1); 1989 FA s.14(1). |
| (3) | V(E)A s.26A(3); 1989 FA s.14(1); 1994 FA Sch.2 para.13(3). |
| (4) | V(E)A s.26A(2); 1989 FA s.14(1); 1994 FA Sch.2 para.13(2). |
| (5) | V(E)A s.26A(4); 1989 FA s.14(1); 1994 FA Sch.2 para.13(4). |
| 37 | V(E)A s.18(4); 1979 CEMA s.156. |
| 38(1) | V(E)A s.18A(1); 1982 FA s.7(1). |
| (2) | V(E)A s.18A(2), (4), (5), Sch.7 Pt.I para.17A(a); 1982 FA s.7(1), (3). |
| (3) | V(E)A s.18A(9), Sch.7 Pt.I para.17A(c); 1982 FA s.7(1), (3). |
| (4) | V(E)A s.18A(8); 1982 FA s.7(1). |
| 39 | V(E)A s.18A(3) to (5), (12A)(a); 1982 FA s.7(1); 1991 FA Sch.3 Pt.I para.9(2). |
| 40(1) | V(E)A s.18A(6); 1982 FA s.7(1). |
| (2) | V(E)A s.18A(6)(a), (12A)(b); 1982 FA s.7(1); 1991 FA Sch.3 Pt.I para.9(2). |
| (3) | V(E)A s.18A(6)(b); 1982 FA s.7(1). |
| (4) | V(E)A s.18A(7), Sch.7 Pt.I para.17A(b); 1982 FA s.7(1), (3); 1987 FA Sch.1 Pt.III para.10(a). |
| 41(1) | V(E)A s.18A(10), (12); 1982 FA s.7(1); 1991 FA Sch.3 Pt.I para.9(1). |
| (2), (3) | V(E)A s.18A(11), (12), (12A)(c); 1982 FA s.7(1); 1991 FA Sch.3 Pt.I para.9(2). |
| 42(1) | V(E)A s.22(1). |
| (2) | V(E)A s.22(3). |
| (3) | V(E)A s.22(1). |
| (4) | V(E)A s.22(1), paragraph (a) of proviso. |
| (5) | V(E)A s.22(1), paragraph (b) of proviso, (4); Road Traffic (Consequential Provisions) Act 1988 (c.54) Sch.3 para.8(3); 1991 FA Sch.3 Pt.I para.11; 1994 FA Sch.2 para.10. |
| (6) | V(E)A s.22(1), paragraph (b) of proviso, (4); Road Traffic (Consequential Provisions) Act 1988 (c.54) Sch.3 para.8(3); 1991 FA Sch.3 Pt.I para.11. |
| 43(1) | V(E)A s.22(2). |
| (2) | V(E)A s.22(3). |
| (3) | V(E)A s.22(2). |
| (4) | V(E)A s.22(2), proviso. |
| 44(1) | V(E)A s.26(1); 1979 CEMA s.156. |
| (2) | V(E)A s.26(1), Sch.7 Pt.I para.23; Finance Act 1978 (c.42) s.8(4). |
| (3) | V(E)A s.26(1); Criminal Law Act (Northern Ireland) 1967 (c.18 (N.I.)) s.7(3); Powers of Criminal Courts Act 1973 (c.62) s.30(1). |
| 45(1) | V(E)A s.26(2)(a); 1979 CEMA s.156; 1991 FA s.9(4). |
| (2) | V(E)A s.26(2)(a); Finance Act 1978 (c.42) s.8(4); 1979 CEMA s.156. |
| (3) | V(E)A s.26(2)(b); 1979 CEMA s.156. |
| (4) | V(E)A s.26(2); Criminal Law Act (Northern Ireland) 1967 (c.18 (N.I.)) s.7(3); Powers of Criminal Courts Act 1973 (c.62) s.30(1). |
| 46(1) to (4) | V(E)A s.27(1), (2). |
| (5) | V(E)A s.27(3). |
| (6) | V(E)A s.27(1). |
| (7) | V(E)A s.27(1), (4); 1991 FA Sch.3 Pt.I para.12. |
| 47(1) | V(E)A ss.28(2), 28A(a); 1991 FA Sch.3 Pt.I para.13. |
| (2) | V(E)A ss.28(1), 28A(a); 1991 FA Sch.3 Pt.I para.13; 1994 FA Sch.2 para.14. |
| (3) | V(E)A s.28(1). |
| (4) to (6) | V(E)A s.28(3). |
| (7) | V(E)A ss.28(5), 28A(a); 1979 CEMA Sch.4 para.12; 1989 FA s.16(3); 1991 FA Sch.3 Pt.I para.13. |
| 48(1), (2) | V(E)A s.29(1), (2). |
| (3) | V(E)A s.29(4). |
| (4) | V(E)A s.29(4); Criminal Procedure (Scotland) Act 1975 (c.21) s.460(1)(b). |
| (5) to (7) | V(E)A s.29(5). |
| 49 | V(E)A ss.28(4), 28A(b), 29(3); Courts and Legal Services Act 1990 (c.41) s.74(3); 1991 FA Sch.3 Pt.I para.13. |
| 50 | V(E)A s.30. |
| 51(1) | V(E)A s.32(1), (2)(a); 1991 FA Sch.3 Pt.I para.15. |
| (2) | V(E)A s.32(1). |
| (3) | V(E)A s.32(1), (2)(b); Magistrates’ Courts Act 1980 (c.43) Sch.8 para.5; 1991 FA Sch.3 Pt.I para.15. |
| 52(1) | V(E)A ss.31(1), (3), (4)(a), 38(1). |
| (2) | V(E)A s.31(1). |
| (3), (4) | V(E)A s.31(2), (4)(b), (5); 1991 FA Sch.3 Pt.I para.14. |
| (5) | V(E)A s.31(2). |
| 53 | V(E)A s.33; 1994 FA Sch.2 para.15. |
| 54 | Road Traffic Offenders Act 1988 (c.53) s.21(1), (2)(e), (f). |
| 55(1) | V(E)A s.34(1), (2)(a); Magistrates’ Courts Act 1980 (c.43) Sch.7 para.93(a); 1989 FA s.14(5)(a); 1991 FA Sch.3 Pt.I para.16. |
| (2) | V(E)A s.34(1), (2)(b); Magistrates’ Courts Act 1980 (c.43) Sch.7 para.93(b); 1991 FA Sch.3 Pt.I para.16. |
| (3), (4) | V(E)A s.34(1); 1989 FA s.14(5)(b). |
| (5) | V(E)A s.34(1), (2)(a); Magistrates’ Courts Act 1980 (c.43) Sch.7 para.93(c); 1991 FA Sch.3 Pt.I para.16. |
| 56(1) | V(E)A s.35(2); 1991 FA Sch.3 Pt.I para.17. |
| (2) | V(E)A s.35(3); 1979 CEMA Sch.4 para.12. |
| (3) | V(E)A s.35(2); 1991 FA Sch.3 Pt.I para.17. |
| 57(1) | V(E)A s.37(1). |
| (2) | V(E)A s.37(1)(a), (c); 1989 FA ss.11(2)(k), (3), 12(3)(k), (5); 1994 FA Sch.2 para.17(2). |
| (3) | V(E)A s.37(1)(a), (b); 1991 FA Sch.3 Pt.I para.18. |
| (4) | V(E)A s.37(1). |
| (5) | V(E)A s.37(4); 1991 FA s.9(5). |
| (6), (7) | V(E)A s.37(5); 1976 FA s12(5); 1989 FA ss.11(4), 12(6). |
| (8) | V(E)A s.37(5). |
| 58(1) | V(E)A s.37(2); 1976 FA s.12(3); Finance Act 1985 (c.54) s.9(2); 1994 FA Sch.2 para.17(3). |
| (2) | 1990 FA s.128; 1992 (No.2) FA s.13(3); 1994 FA Sch.2 para.28. |
| 59(1), (2) | V(E)A s.37(3), Sch.7 Pt.I para.24; 1987 FA Sch.1 Pt.III para.18(4). |
| (3) | V(E)A s.37(3B), Sch.7 Pt.I para.24; 1987 FA Sch.1 Pt.III para.18(4). |
| (4), (5) | V(E)A s.37(3A), Sch.7 Pt.I para.24; 1987 FA Sch.1 Pt.III para.18(4). |
| 60(1) | V(E)A ss.2A(4), 7(2A), 39(2), Sch.3 para.8(5), Sch.7 Pt.I para.5; Finance Act 1984 (c.43) s.5(3); 1988 FA s.4(3)(d); 1991 FA s.9(6). |
| (2) | V(E)A ss.2A(4), 39(2), Sch.7 Pt.I para.5; Finance Act 1980 (c.48) s.4(5). |
| (3) | V(E)A Sch.3 para.8(5); 1988 FA s.4(3)(d). |
| 61(1) | V(E)A s.18B(4)(c), Sch.4 Pt.I para.9(1), (2A); 1976 FA s.11(2)(b); 1982 FA Sch.5 Pt.A; Finance Act 1983 (c.28) Sch.3 Pt.II paras.10(a), (b), 11; Road Traffic (Consequential Provisions) Act 1988 (c.54) Sch.3 para.8(4)(a); 1991 FA s.9(2); 1994 FA Sch.2 para.21(2). |
| (2) | V(E)A s.18B(4)(c), Sch.4 Pt.I para.9(2); 1976 FA s.11(2)(b); 1982 FA Sch.5 Pt.A; Finance Act 1983 (c.28) Sch.3 Pt.II para.10(c); 1991 FA s.9(2); 1994 FA Sch.2 para.21(2). |
| (3) | V(E)A Sch.4 Pt.I para.9(2A); Finance Act 1983 (c.28) Sch.3 Pt.II para.11; Road Traffic (Consequential Provisions) Act 1988 (c.54) Sch.3 para.8(4)(a). |
| (4) | V(E)A ss.18A(11A), (12A)(c), 18B(4)(c), (5)(a), Sch.4 Pt.I paras.9(1), 16(4); 1991 FA s.9(2), Sch.3 Pt.I paras.9(2), 10(3), 22. |
| (5) | V(E)A ss.18A(11A), (12A)(c), 18B(4)(c), (5)(b), Sch.4 Pt.I paras.9(2), 16(4); 1991 FA s.9(2), Sch.3 Pt.I paras.9(2), 10(3), 22. |
| (6) | V(E)A s.4(2), (3)(c)(ii), Sch.1 paras.3, 4(b); 1991 FA ss.4(2), 8(5), Sch.3 Pt.I paras.3, 20. |
| (7) | V(E)A s.18B(4)(b), Sch.4 Pt.I para.15(1); 1990 FA Sch.2 Pt.II para.9; 1991 FA s.9(2). |
| (8) | V(E)A Sch.4 Pt.I para.15(1), (2); 1982 FA Sch.5 Pt.A. |
| 62(1) | |
| “axle” | V(E)A Sch.4 Pt.I para.15(1); 1982 FA Sch.5 Pt.A. |
| “built-in road construction machinery” | V(E)A s.4(2). |
| “business” | V(E)A Sch.4 Pt.I para.15(1); 1982 FA Sch.5 Pt.A. |
| “disabled person” | V(E)A ss.4(2), 7(2); 1990 FA s.6(5); Finance Act 1978 (c.42) s.8(1); 1994 FA Sch.2 para.5. |
| “exempt vehicle” | Drafting. |
| “farmer’s goods vehicle” | V(E)A Sch.4 Pt.I paras.10(2), (3), 15(1); 1982 FA Sch.5 Pt.A. |
| “goods vehicle” | V(E)A s.18B(4)(b), Sch.3 para.5, Sch.4 para.15(1); 1976 FA s.11(4); 1982 FA Sch.5 Pt.A; 1991 FA s.9(2). |
| “motor dealer” | V(E)A s.38(1). |
| “motor trader” | V(E)A s.16(8); 1986 FA Sch.2 Pt.I para.4(8). |
| “public road” | V(E)A s.38(1); Roads (Scotland) Act 1984 (c.54) Sch.9 para.67. |
| “registration mark” | Drafting. |
| “relevant right” | 1989 FA s.12(9). |
| “right of retention” | 1989 FA s.11(6). |
| “rigid goods vehicle” | V(E)A Sch.4 Pt.I para.15(1); 1982 FA Sch.5 Pt.A. |
| “road construction machinery” | V(E)A s.4(2). |
| “road construction vehicle” | V(E)A s.4(2), Sch.4 Pt.I para.15(2); 1982 FA Sch.5 Pt.A. |
| “showman’s goods vehicle” | V(E)A Sch.4 Pt.I para.15(1); 1982 FA Sch.5 Pt.A. |
| “showman’s vehicle” | V(E)A Sch.3 para.7; Sch.4 Pt.I para.15(1); 1982 FA Sch.5 Pt.A. |
| “temporary licence” | V(E)A s.38(1). |
| “tractive unit” | V(E)A s.18A(3), Sch.4 Pt.I para.15(1); 1982 FA s.7(1), Sch.5 Pt.A (“tractor unit”). |
| “trade licence” | V(E)A s.38(1). |
| “vehicle”, “vehicle excise duty” | Drafting. |
| “vehicle licence” | V(E)A s.38(1). |
| “vehicle tester” | V(E)A s.16(8). |
| (2) | V(E)A s.38(2). |
| 63 | |
| 64 | |
| 65 | |
| 66 | |
| 67 | |
| 68 | |
| Sch. 1 | |
| para.1 | V(E)A Sch.5; Finance Act 1985 (c.54) Sch.2 Pt.I para.5; 1988 FA s.4(6); 1993 FA s.17(7)(a); 1994 FA s.4(7). |
| 2 | V(E)A s.38(5), Sch.1; Finance Act 1985 (c.54) s.4(7); 1991 FA s.4(3); Finance Act 1992 (c.20) s.4(2); 1993 FA ss.17(2), 20(2). |
| 3 | V(E)A s.38(1), Sch.2; Consumer Credit Act 1974 (c.39) Sch.4 Pt.I para.32; 1989 FA ss.6(2), 7, Sch.1 Pt.I; 1993 FA s.17(3)(b); 1994 FA s.4(4)(b). |
| 4 | V(E)A Sch.3 Pt.I paras.1 to 5, Pt.II para.1; 1989 FA Sch.2 para.2(a) to (d); 1990 FA s.5(2), Sch.2 Pt.I; 1993 FA s.17(4)(a). |
| 5 | V(E)A Sch.3 Pt.I paras.1, 8, Pt.II para.4; 1987 FA Sch.1 Pt.II para.2; 1988 FA s.4(3)(b) to (d); 1990 FA s.5(2), Sch.2 Pt.I; 1993 FA s.17(4)(c). |
| 6 | V(E)A Sch.4A paras.1, 2, 4, 5; 1988 FA Sch.2 Pt.II para.5; 1991 FA Sch.3 Pt.I para.23; Road Traffic Act 1991 (c.40) Sch.4 para.5; 1993 FA s.18(2)(b). |
| 7 | V(E)A Sch.3 Pt.I paras.1, 6, Pt.II paras.2, 3; 1989 FA Sch.2 para.2(f); 1990 FA s.5(2), Sch.2 Pt.I; 1993 FA s.17(4)(b). |
| 8 | V(E)A Sch.4 Pt.I paras.1, 15(1), 16; 1982 FA Sch.5 Pt.A; 1990 FA Sch.2 Pt.II para.2; 1991 FA Sch.3 Pt.I para.22; 1993 FA s.17(5); 1994 FA Sch.2 para.19(2). |
| 9, 10 | V(E)A Sch.4 Pt.I paras.2, 3, 16; 1991 FA Sch.3 Pt.I para.22; Vehicles Excise Duty (Simplification of Goods Vehicles Rates) Order 1993 (S.I.1993/2452) Sch.1 para.2. |
| 11 | V(E)A Sch.4 Pt.I paras.4, 16; 1991 FA Sch.3 Pt.I para.22; Vehicles Excise Duty (Simplification of Goods Vehicles Rates) Order 1993 (S.I.1993/2452) Sch.1 para.2; 1994 FA s.4(5). |
| 12 | V(E)A Sch.4 Pt.I paras.6, 16; 1991 FA Sch.3 Pt.I para.22; Vehicles Excise Duty (Simplification of Goods Vehicles Rates) Order 1993 (S.I.1993/2452) Sch.1 para.4. |
| 13 | V(E)A s.38(1), Sch.4 Pt.I paras.8(1), (3), 16; 1982 FA Sch.5 Pt.A; 1991 FA Sch.3 Pt.I para.22. |
| 14 | V(E)A Sch.4 Pt.I paras.9(3), 16; 1982 FA Sch.5 Pt.A; 1991 FA Sch.3 Pt.I para.22. |
| 15 | V(E)A Sch.4 Pt.I para.10(1), (3); 1982 FA Sch.5 Pt.A. |
| 16 | V(E)A Sch.4 Pt.I paras.11, 15(1A), Sch.4A para.3; 1982 FA Sch.5 Pt.A ;1988 FA Sch.2 Pt.II paras.4, 5; 1989 FA Sch.2 para.4(a); 1994 FA Sch.2 para.19(4). |
| 17 | V(E)A s.38(1), Sch.4 Pt.I para.15(1), (2); 1982 FA Sch.5 Pt.A. |
| Sch. 2 | |
| para.1 | V(E)A ss.4(1)(aa), 38(3); Finance Act 1980 (c.48) s.4(4). |
| 2 | V(E)A s.4(1)(e). |
| 3 | V(E)A s.4(1)(ka); 1990 FA s.6(3). |
| 4 | V(E)A s.4(1)(a), (2), (3)(c)(i); 1991 FA s.8(4), Sch.3 Pt.I para.3. |
| 5 | V(E)A s.4(1)(b); 1994 FA Sch.2 para.3. |
| 6 | V(E)A s.4(1)(c), (2); 1990 FA s.6(5). |
| 7 | V(E)A s.7(4A); National Health Service and Community Care Act 1990 (c.19) Sch.8 para.2; 1991 FA Sch.3 Pt.I para.5(4). |
| 8 | V(E)A s.4(1)(l); National Health Service (Vehicles) Order 1974 (S.I.1974/168) Art.3; National Health Service (Vehicles) (Scotland) Order 1974 (S.I.1974/1491) Art.3; National Health Service Act 1977 (c.49) Sch.14 para.1(1)(a); National Health Service (Scotland) Act 1978 (c.29) Sch.15 paras.1(1)(a), 2; Interpretation Act 1978 (c.30) s.17(2)(a). |
| 9 | V(E)A s.4(1)(ca), (2); 1990 FA s.6(2), (5). |
| 10 | V(E)A s.4(1)(cb); 1991 FA s.8(2). |
| 11 | V(E)A s.4(1)(f). |
| 12 | V(E)A s.4(1)(h), (2). |
| 13 | V(E)A s.4(1)(d). |
| 14 | V(E)A s.7(3). |
| 15 | V(E)A s.4(1)(i). |
| 16 | V(E)A s.4(1)(j), (2), (3)(b), (c)(iii); 1991 FA Sch.3 Pt.I para.3. |
| 17 | V(E)A s.4(1)(k), (2), (3)(c)(iv); 1986 FA Sch.2 Pt.I para.2; 1991 FA Sch.3 Pt.I para.3. |
| 18 | V(E)A s.4(1)(g); Finance Act 1972 (c.41) s.128(3). |
| 19 | V(E)A s.7(2), (2A); Finance Act 1978 (c.42) s.8(1); Finance Act 1980 (c.48) s.4(6); Finance Act 1984 (c.43) s.5(1) to (3); Disability Living Allowance and Disability Working Allowance Act 1991 (c.21) Sch.2 para.1; 1991 FA Sch.3 Pt.I para.5(1)(a), (2); Social Security (Consequential Provisions) Act 1992 (c.6) s.2(2), (4); Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c.9) s.2(2), (4); 1994 FA Sch.2 para.5(a). |
| 20 | V(E)A s.4(1)(kb), (1A) to (1D); 1990 FA s.6(3), (4). |
| 21 | V(E)A s.7(1). |
| 22 | V(E)A s.5; Road Traffic (Consequential Provisions) Act 1988 (c.54) Sch.3 para.8(2)(a) to (c); 1991 FA Sch.3 Pt.I para.4; Road Traffic Act 1991 (c.40) Sch.4 para.4. |
| 23 | V(E)A s.6(1), (3); Finance Act 1972 (c.41) s.55(6); Value Added Tax Act 1983 (c.55) Sch.9 para.2; 1992 (No.2) FA Sch.3 para.91. |
| 24 | V(E)A ss.7(3A), 38(1); 1986 FA Sch.2 Pt.I para.3. |
| Sch. 3 | |
| Sch. 4 | |
| para.1 to 6 | |
| 7 | V(E)A s.23(5); Finance Act 1978 (c.42) s.8(4); 1994 FA Sch.2 paras.11(4), 23; Finance (No.2) Act 1992 (Commencement No.6 and Transitional Provisions and Savings) Order 1993 (S.I.1993/2272) Sch. |
| 8 | V(E)A ss.16(4) to (5A), 39(2), Sch.7 Pt.II para.4; 1986 FA Sch.2 Pt.I paras.4(5) to (7); 1993 FA s.19. |
| 9 | 1991 FA s.9(6). |
| 10 | 1987 FA Sch.1 Pt.III para.16(4). |
| 11 | 1989 FA s.10(4). |
| Sch. 5 |
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