PART 4 U.K.Excise duties and other taxes

Vehicle excise dutyU.K.

188Not exhibiting licence: period of graceU.K.

(1)In section 33 of VERA 1994 (not exhibiting licence), omit subsections (1B) to (1D).

(2)After that section insert—

33ANot exhibiting licence: period of grace

(1)A person is not guilty of an offence under subsection (1) or (1A) of section 33 by using or keeping a vehicle on a public road during any of the following periods.

(2)For the purposes of this section—

(a)there is a relevant declaration applying to a vehicle if the particulars and declaration required to be furnished and made by regulations under section 22(1D) have been furnished and made in relation to the vehicle in accordance with the regulations, and

(b)the relevant declaration ceases to be in force if, after the particulars and declaration have been furnished and made the vehicle is used or kept on a public road (otherwise than under a trade licence).

(3)In consequence of the provision made by subsections (1) and (2) omit—

(a)section 147 of FA 2008, and

(b)in regulation 6 of the Road Vehicles (Registration and Licensing) Regulations 2002 (S.I. 2002/2742), paragraph (1) and, in paragraph (2), the words “Except where paragraph (1) applies,”.