Part I Vehicle excise duty and licences
Vehicle licences
7BF4F1Section 7A 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 F2in relation to the vehicle;
b
when F3the vehicle ceasing to be appropriately covered 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 F513A 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.