Finance Act 2018

Amendment of section 135C of Finance Act 1992 (remission or repayment in respect of vehicle registration tax, etc.)

39. Section 135C of the Finance Act 1992 is amended—

(a) in subsection (1)(a)—

(i) by substituting “31 December 2019” for “31 December 2018”, and

(ii) in subparagraph (i), by substituting “paragraph (aa)” for “paragraph (a)”,

(b) in subsection (2)(a)—

(i) by substituting “31 December 2019” for “31 December 2018”, and

(ii) in subparagraph (i), by substituting “paragraph (aa)” for “paragraph (a)”,

and

(c) in subsection (3)(b)(i), by substituting “paragraph (aa)” for “paragraph (a)”.