Part IU.K. Vehicle excise duty and licences

Additional duty, rebates etc.U.K.

19 Surrender of licences.U.K.

(1)Where a licence is surrendered to the Secretary of State under section 10(2) or 14(2), the holder is entitled to receive from the Secretary of State (by way of rebate of the duty paid on the licence) an amount equal to one-twelfth of the annual rate of duty chargeable on the licence in respect of each complete month of the period of the currency of the licence which is unexpired at the date of the surrender.

[F1(1A)Subsection (1B) applies where the holder of a licence—

(a)has notified the Secretary of State that he wishes to surrender the licence under section 10(2),

(b)has agreed to comply with such conditions as may be specified in relation to him by the Secretary of State, and

(c)if the conditions so specified in relation to him include a condition such as is mentioned in subsection (1C)(a), has complied with that condition.

(1B)If the holder has not surrendered the licence before the time when paragraphs (a) to (c) of subsection (1A) are first all satisfied, then at that time—

(a)the holder becomes entitled to rebate under subsection (1) as if he had surrendered the licence at that time,

(b)the licence ceases to be in force, and

(c)the provisions of section 10(2) and subsection (1) cease to apply to the licence.

(1C)The conditions which may be specified under subsection (1A)(b) include—

(a)a condition that particulars for the time being prescribed under section 22(1D)(a) are furnished by being transmitted to the Secretary of State by such electronic means as he may specify; and

(b)a condition that the licence be returned to the Secretary of State within such period as may be specified by the Secretary of State.]

(2)If during the currency of a temporary licence issued in pursuance of an application for a vehicle licence for any period the temporary licence is surrendered under section 10(2), it is treated for the purposes of subsection (1) as issued for that period.

F2(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1S. 19(1A)-(1C) inserted (11.5.2001) by 2001 c. 9, Pt. 1, s. 14(2)

Modifications etc. (not altering text)

C1S. 19 modified (28.7.2000) by 2000 c. 17, s. 20(9)

S. 19 modified (1.7.2001) by 2001 c. 9, Pt. 1, s. 8(10)(11)(12)

S. 19 excluded (retrospectiveto 1.4.2001) by 2001 c. 9, Pt. 1, s. 13(10)(11)(14)