SCHEDULES

SCHEDULE 2 Vehicles excise duty: miscellaneous provisions

25

In section 47 of the M1Road Traffic Act 1988 (obligatory test certificates), the following subsection shall be substituted for subsection (4)—

4

For the purposes of subsection (2)(b) above there shall be disregarded—

a

the use of a vehicle before it is sold or supplied by retail, and

b

the use of a vehicle to which a motor dealer has assigned a mark under section 20 of the Vehicles (Excise) Act 1971 before it is registered by the Secretary of State under section 19(1)(b) of that Act.