These Regulations amend the Car Tax Regulations 1985. They introduce a new regulation 23A which provides, subject to conditions, for car tax to be remitted or repaid where a vehicle is to be used only by a person registered for car tax or on his behalf and only for the purpose of industrial or commercial research.
Diana SeammenCommissioner of Customs and ExciseNew King’s Beam House,22 Upper Ground,London,SE1 9PJ