Explanatory Note
(This note is not part of the Order)
This Order appoints (in article 2) the days on which section 19(1) of the Finance Act 2002 (“the Act”) comes into force in so far as that section is not already in force for the purpose of the exercise of regulation-making powers by virtue of section 19(3) of the Act.
Section 19(1) of the Act introduces Schedule 5 which amends the Vehicle Excise and Registration Act 1994 (“the 1994 Act”) to make provision in relation to vehicle excise duty and registered vehicles.
The appointed day is 30th November 2003 for purposes other than the giving of effect to paragraphs 8 to 10 and 12 to 15 of Schedule 5 to the 1994 Act and the appointed day for this purpose is 19th December 2003.
Article 3 provides that the offence in section 31A of the 1994 Act (being the registered keeper of an unlicensed vehicle) does not apply to a person registered as keeper of a vehicle on the date that section comes into force, if before that date he has sold, disposed of or permanently exported that vehicle or it has been stolen and not recovered.