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Legislation
Vehicle Excise and Registration Act 1994

Crossheading Additional duty, rebates etc.

  • Section 15 Vehicles becoming chargeable to duty at higher rate.
  • Section 15A Exception for tractive units from charge at higher rate
  • Section 16 Exceptions from charge at higher rate in case of tractive units.
  • Section 17 Other exceptions from charge at higher rate.
  • Section 18 Vehicles for export becoming liable to VAT.
  • Section 19 Rebates
  • Section 19A Payment for licences by cheque.
  • Section 19B Issue of licences before payment of duty.
  • Section 19C Fee for payment of duty by credit card
  • Section 20 Combined road-rail transport of goods.
  1. Additional duty, rebates etc.
  2. Payment for licences by cheque.

Section 19A | Payment for licences by cheque. F1

From legislation.gov.uk

(1)The Secretary of State may, if he thinks fit, issue a vehicle licence or a trade licence on receipt of a cheque for the amount of the duty payable on it.F1

(2)In a case where—F1

(a)a vehicle licence or a trade licence is issued to a person on receipt of a cheque which is subsequently dishonoured, andF1

(b)the Secretary of State sends a notice ... to the person informing him that the licence is void as from the time when it was granted,F1F2

the licence shall be void as from the time when it was granted.

(3)In a case where—F1

(a)a vehicle licence or a trade licence is issued to a person on receipt of a cheque which is subsequently dishonoured,F1

(b)the Secretary of State sends a notice ... to the person requiring him to secure that the duty payable on the licence is paid within such reasonable period as is specified in the notice,F1F3

(c)the requirement in the notice is not complied with, andF1

(d)the Secretary of State sends a further notice ... to the person informing him that the licence is void as from the time when it was granted,F1F4

the licence shall be void as from the time when it was granted.

(4)Section 102 of the Customs and Excise Management Act 1979 (payment for excise licences by cheque) shall not apply in relation to a vehicle licence or a trade licence.F1

Notes

  1. F1

    S. 19A inserted (1.5.1995 with effect as mentioned in Sch. 4 para. 32(4) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. V para. 32(1)(4)

  2. F2

    Words in s. 19A(2)(b) omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), s. 89(5)(a)(10)

  3. F3

    Words in s. 19A(3)(b) omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), s. 89(5)(b)(10)

  4. F4

    Words in s. 19A(3)(d) omitted (1.10.2014) by virtue of Finance Act 2014 (c. 26), s. 89(5)(b)(10)

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