Finance Act, 1995

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Amendment of section 20 (provisions in relation to excise duty and licences under Act of 1952) of Finance (No. 2) Act, 1992.

117.— Section 20 of the Finance (No. 2) Act, 1992 , is hereby amended—

(a) in paragraph (a) of subsection (1), by the addition of the following proviso to that paragraph:

“Provided that where—

(i) a vehicle is entered in the register within the last seven working days of any calendar month and an application is made in the immediately succeeding calendar month for the grant of a licence under section 1 of the Act of 1952 in respect of the vehicle, and

(ii) the applicant for the licence satisfies the licensing authority concerned that the vehicle was not used in a public place at any time during the calendar month in which it was entered in the register,

then, the duty of excise imposed by the Act of 1952, together with any charge to which subsection (2) (a) relates, shall not be payable in respect of any period of the calendar month in which the vehicle was entered in the register.”,

(b) in paragraph (b) of subsection (1) by the substitution of “1992, or” for “1992.” in subparagraph (ii) and by the insertion of the following subparagraph after subparagraph (ii)—

“(iii) a vehicle for the period during which the vehicle has not been used in a public place, commencing on the registration of the vehicle and expiring on the day on which the vehicle is first so used, if but only if—

(I) the registered owner, within seven working days of the date of registration of the vehicle—

(A) pays a fee of £20 to the licensing authority for the area where the registered owner intends to ordinarily keep the vehicle, and

(B) declares in writing to that licensing authority that, for specified reasons, the vehicle has not been used by or on behalf of the registered owner or with the registered owner's consent in a public place and will not be so used in a public place without first making an application to that licensing authority for a licence under section 1 of the Act of 1952,

and

(II) any person, to whom the vehicle is disposed before it is first used in a public place, within seven working days of the acquisition of the vehicle—

(A) pays a fee of £20 to the licensing authority for the area where that person intends to ordinarily keep the vehicle, and

(B) declares in writing to the licensing authority that, for specified reasons, the vehicle has not been used by or on behalf of that person or with that person's consent in a public place and will not be so used in a public place without first making an application to that licensing authority for a licence under section 1 of the Act of 1952.”,

and

(c) in paragraph (a) of subsection (2) by the substitution of “concerned, or” for “concerned,” in subparagraph (ii) and by the insertion of the following subparagraph after subparagraph (ii)—

“(iii) a vehicle in respect of which a declaration has been made under subsection (1) (b) (iii) is used in a public place without—

(I) a licence under section 1 of the Act of 1952, and

(II) payment of the duty of excise applicable to the vehicle,”.