The Finance (No. 2) Act 1992 (Commencement No. 6 and Transitional Provisions and Savings) Order 1993

4.—(1) This paragraph applies only to Great Britain.

(2) The owner of a mechanically propelled vehicle which is exempt from duty by virtue of paragraph 2 above shall annually—

(a) make the prescribed declaration and furnish the prescribed particulars as if, subject to sub-paragraph (3) below, he desired to take out a licence for the vehicle; and

(b) include with the prescribed declaration and particulars, the relevant certificate issued in respect of him.

(3) Such declaration, particulars and certificate shall be forwarded to the Secretary of State.

(4) Upon receipt of such declaration, particulars and certificate, the Secretary of State shall—

(a) if the vehicle has not previously been registered under the Act, register the vehicle, assign to the vehicle a registration mark and issue to the owner a registration book with the appropriate particulars of the vehicle in respect of which it is issued entered therein, and any registration mark so assigned shall be deemed to be assigned under section 19 of the Act for the purposes of subsection (2) of that section and the 1971 Regulations; and

(b) issue to the owner of the vehicle a document in respect thereof in the form of a licence valid for a period of twelve months running from the beginning of the month in which the document first has effect with the word “NIL” marked in the space provided for indicating the amount of duty payable.

(5) If at any time duty becomes chargeable under the Act in respect of a mechanically propelled vehicle to which this paragraph applies the owner of the vehicle shall forthwith return to the Secretary of State any document issued by him for exhibition on the vehicle which indicates that no duty was payable in respect of it.

(6) The provisions of regulation 7 (which relates to the alteration of licences and similar offences) and regulation 16 (which relates to the exhibition of licences) of the 1971 Regulations shall apply in relation to a vehicle to which this paragraph applies as if each reference therein to a licence issued under the Act included a reference to any such document issued in respect of the vehicle as is mentioned in sub-paragraph (5) above.

(7) In this paragraph, the expressions “prescribed” and “owner” have the meanings given in Part I of the 1971 Regulations.