Finance Act, 1998
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Amendment of section 134 (permanent reliefs) of Act of 1992. |
81.— Section 134 of the Act of 1992 is hereby amended— | |
(a) in subsection (11) (inserted by section 54 of the Finance Act, 1993 ), by the addition of the following proviso to paragraph (b): | ||
“Provided that for the purposes of subsections (11) to (14) a vehicle shall not include a vehicle hired, lent or otherwise given or arranged by an authorised person as a replacement vehicle for a vehicle either being repaired or due to be repaired by him or on his behalf and not previously declared under subsection (11).”, | ||
(b) by the substitution of the following subsection for subsection (13) (inserted by section 54 of the Finance Act, 1993 ): | ||
“(13) A repayment to a person under subsection (11) shall not be made— | ||
(a) where a vehicle has travelled less than 5,000 miles from the date of its declaration for registration, | ||
(b) where a vehicle is removed from hire within 3 months of the date of its declaration for registration, | ||
(c) where a vehicle is removed from hire prior to the 31st day of August in the year of its declaration for registration, | ||
(d) where a vehicle is not at a premises used by the person for the purpose of carrying on the business of hiring vehicles under short-term self-drive contracts within 10 working days of the date of its declaration for registration, | ||
(e) where any vehicle registration tax or value-added tax payable by the person by the date of repayment has not been paid, or | ||
(f) in respect of a vehicle on which motor vehicle excise duty under the Order of 1979 has been paid prior to the 1st day of January, 1991.”, | ||
and | ||
(c) in subsection (15) (inserted by section 54 of the Finance Act, 1993 ) by the insertion of the following paragraph after paragraph (a): | ||
“(aa) the vehicle or motor-cycle, as the case may be, has been kept and used for the purpose of demonstration for a period of not less than 3 months from the date of registration, and”. |