Finance Act 2005

Amendment of section 135C (remission or repayment in respect of vehicle registration tax on certain hybrid electric vehicles) of Finance Act 1992.

97.—(1) Section 135C (inserted by section 168 of the Finance Act 2001 ) of the Finance Act 1992 is amended in subsection (1) by substituting “31 December 2006” for “31 December 2004” (inserted by section 105 of the Finance Act 2003 ).

(2) This section applies as and from 1 January 2005.