SCHEDULES

SCHEDULE 45Vehicle excise duty: offence of using or keeping unlicensed vehicle

Amendments of section 29

2

(1)

Section 29 (offence of using or keeping unlicensed vehicle) is amended as follows.

(2)

In subsection (1), for “on a public road a vehicle (not being an exempt vehicle)” substitute “a vehicle”.

(3)

After subsection (2) insert—

“(2A)

Subsection (1) does not apply to a vehicle if—

(a)

it is an exempt vehicle in respect of which regulations under this Act require a nil licence to be in force and a nil licence is in force in respect of the vehicle, or

(b)

it is an exempt vehicle that is not one in respect of which regulations under this Act require a nil licence to be in force.

(2B)

Subsection (1) does not apply to a vehicle if—

(a)

the vehicle is being neither used nor kept on a public road, and

(b)

the particulars and declaration required to be furnished and made by regulations under section 22(1D) have been furnished and made in accordance with the regulations and the terms of the declaration have at no time been breached.

(2C)

Subsection (1) does not apply to a vehicle if the vehicle is kept by a motor trader or vehicle tester at business premises.

(2D)

The Secretary of State may by regulations make provision amending this section for the purpose of providing further exceptions from subsection (1) (or varying or revoking any such further exceptions).

(2E)

A person accused of an offence under subsection (1) is not entitled to the benefit of an exception from subsection (1) conferred by or under this section unless evidence is adduced that is sufficient to raise an issue with respect to that exception; but where evidence is so adduced it is for the prosecution to prove beyond reasonable doubt that the exception does not apply.”

(4)

In subsection (3), for “in respect of the vehicle” substitute “in respect of using or keeping the vehicle on a public road”.

(5)

In subsection (7), for “kept (but not used)” substitute “not being used”.