Part I Vehicle excise duty and licences

Vehicle licences

F17B Late-renewal supplements: further provisions

(1)

The Secretary of State may by regulations make provision for notifying the person in whose name a vehicle is registered under this Act about—

(a)

any supplement under section 7A that may or has become payable on non-renewal of a vehicle licence for the vehicle;

(b)

when failure to renew a vehicle licence may result in the person being guilty of an offence under section 31A.

(2)

The Secretary of State may by regulations make provision—

(a)

for assessing an amount of supplement due under section 7A from any person and for notifying that amount to that person or any person acting in a representative capacity in relation to that person;

(b)

for an amount assessed and notified under such regulations to be deemed to be an amount of vehicle excise duty due from the person assessed and recoverable accordingly;

(c)

for review of decisions under such regulations and for appeals with respect to such decisions or decisions on such reviews.

(3)

Regulations under subsection (2) may, in particular, make provision that, subject to any modifications that the Secretary of State considers appropriate, corresponds or is similar to—

(a)

any provision made by sections 12A and 12B of the Finance Act 1994 (assessments related to excise duty matters), or

(b)

any provision made by sections 14 to 16 of that Act (customs and excise reviews and appeals).

(4)

Sums received by way of supplements under section 7A shall be paid into the Consolidated Fund.