Part IU.K. Excise Duties

Vehicle excise dutyU.K.

20 Exemptions for vehicle testing: general.U.K.

(1)Paragraph 22 of Schedule 2 to the M1Vehicle Excise and Registration Act 1994 (exemption for vehicle testing) shall be amended as follows.

(2)In sub-paragraph (1) (use for the purposes of submitting a vehicle to, or bringing it away from, a compulsory test), after the words “compulsory test”, in each place where they occur, there shall be inserted “ or a vehicle weight test ”.

(3)After sub-paragraph (1) there shall be inserted the following sub-paragraph—

(1A)A vehicle is an exempt vehicle when it is being used solely for the purpose of—

(a)taking it (by previous arrangement for a specified time on a specified date) for a relevant re-examination, or

(b)bringing it away from such a re-examination.

(4)In sub-paragraph (2) (use by an authorised person in the course of compulsory test)—

(a)after “compulsory test” there shall be inserted “ , a vehicle weight test or a relevant re-examination and is being so used ”; and

(b)in paragraphs (a) and (b), after the words “the test”, in each place where they occur, there shall be inserted “ or re-examination ”.

(5)After sub-paragraph (2) there shall be inserted the following sub-paragraph—

(2A)A vehicle is an exempt vehicle when it is being used by an authorised person solely for the purpose of warming up its engine in preparation for the carrying out of—

(a)a compulsory test, or

(b)a relevant re-examination that is to be carried out for the purposes of an appeal relating to a determination made on a compulsory test.

(6)In sub-paragraph (3) (exemption applying where the relevant certificate is refused), after “a vehicle” there shall be inserted “ or as a result of a relevant re-examination, ”.

(7)In sub-paragraph (5) (relevant examinations)—

(a)for paragraph (a), there shall be substituted the following paragraph—

(a)an examination under regulations under section 49(1)(b) or (c) of the M2Road Traffic Act 1988 (examination as to compliance with construction and use or safety requirements);

(b)the word “ and ” shall be inserted at the end of paragraph (b); and

(c)paragraph (c) (examinations for the purpose of an appeal under section 60 of the Road Traffic Act 1988) shall be omitted.

(8)After sub-paragraph (6) there shall be inserted the following sub-paragraphs—

(6A)In this paragraph “a vehicle weight test” means any examination of a vehicle for which provision is made by regulations under—

(a)section 61A of this Act,

(b)section 49(1)(a) of the Road Traffic Act 1988 (tests for selecting plated weights and other plated particulars), or

(c)Article 65(1)(a) of the M3Road Traffic (Northern Ireland) Order 1995.

(6B)In this paragraph “a relevant re-examination” means any examination or re-examination which is carried out in accordance with any provision or requirement made or imposed for the purposes of an appeal relating to a determination made on a compulsory test or vehicle weight test.

(9)Subject to section 21(3) below, in sub-paragraph (7) (meaning of “authorised person”)—

(a)the word “and” at the end of paragraph (b) shall be omitted;

(b)at the end of paragraph (c) there shall be inserted the word “ and ”; and

(c)after that paragraph there shall be inserted the following paragraph—

(d)in the case of a relevant re-examination—

(i)the person to whom the appeal in question is made, or

(ii)any person who, by virtue of an appointment made by that person, is authorised by or under any enactment to carry out that re-examination.

(10)This section shall be deemed to have come into force on 28th November 1995.