Part 1Excise duties

Vehicle excise duty

19 Registered vehicles etc

I11

Schedule 5 to this Act, which provides—

  • for vehicle excise duty to be charged in respect of vehicles registered under the Vehicle Excise and Registration Act 1994 that are neither used nor kept on a public road,

  • for vehicle excise duty to be charged in respect of things that have been but have ceased to be mechanically propelled vehicles,

  • for supplements to be payable where vehicle licences are renewed late, and

  • for it to be an offence to be the person in whose name an unlicensed vehicle is registered under that Act,

has effect.

2

Subject to subsection (3), subsection (1) shall not come into force until such day as the Secretary of State may appoint by order made by statutory instrument; and an order under this subsection may appoint different days for different purposes.

3

For the purpose of the exercise of any power to make regulations, subsection (1) comes into force on the day on which this Act is passed.

4

The Secretary of State may by order made by statutory instrument make—

a

such transitional provision as he considers necessary or expedient in connection with the coming into force of subsection (1);

b

such provision consequential upon, or incidental or supplementary to, the amendments made by Schedule 5 to this Act (including provision further amending the Vehicle Excise and Registration Act 1994) as he considers necessary or expedient.

5

A statutory instrument containing an order under subsection (4)(b) is subject to annulment in pursuance of a resolution of either House of Parliament.