Finance Act 2017
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Amendment of section 135D of Finance Act 1992 (repayment of amounts of vehicle registration tax on export of certain vehicles) | ||
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54. Section 135D of the Finance Act 1992 is amended in subsection (2) by— | ||
(a) deleting “and” in paragraph (a), | ||
(b) substituting “section 141, and” for “section 141.” in paragraph (b), and | ||
(c) inserting the following after paragraph (b): | ||
“(c) notwithstanding paragraph (a), not exceed the amount of vehicle registration tax paid on the registration of the vehicle under section 131.”. |