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Contents

Legislation
Finance Act 1994
  • Introduction
  • Part I Customs and Excise
  • Part II Value Added Tax
  • Part III Insurance Premium Tax
  • Part IV Income Tax, Corporation Tax and Capital Gains Tax
  • Part V Oil Taxation
  • Part VI Stamp duty
  • Part VII Inheritance Tax
  • Part VIII Miscellaneous and General
  • SCHEDULE 1 Table of rates of duty on wine and made-wine
  • SCHEDULE 2 Vehicles excise duty: miscellaneous provisions
  • SCHEDULE 3 Amendments about gaming machine licence duty
  • SCHEDULE 4 Penalties for statutory contraventions
  • SCHEDULE 5 Decisions subject to review and appeal
  • SCHEDULE 5A Air passenger duty: territories etc
  • SCHEDULE 6 Air passenger duty: administration and enforcement
  • SCHEDULE 6A Premiums liable to tax at the higher rate
  • SCHEDULE 7 Insurance premium tax
  • SCHEDULE 7A INSURANCE PREMIUM TAX: CONTRACTS THAT ARE NOT TAXABLE
  • SCHEDULE 8 Supplemental provisions relating to personal reliefs
  • SCHEDULE 9 Mortgage interest relief etc.
  • SCHEDULE 10 Medical insurance
  • SCHEDULE 11 Extension of roll-over relief on re-investment
  • SCHEDULE 12 Indexation losses: transitional relief
  • SCHEDULE 13 Employee share ownership trusts
  • SCHEDULE 14 Distributions of authorised unit trusts
  • SCHEDULE 15 Enterprise investment scheme
  • SCHEDULE 16 Foreign income dividends
  • SCHEDULE 17 Minor corrections
  • SCHEDULE 18
  • SCHEDULE 19 Management: other amendments
  • SCHEDULE 20 Changes for facilitating self-assessment: transitional provisions and savings
  • SCHEDULE 21 Lloyd’s underwriters: individuals
  • SCHEDULE 22 Supplementary provisions as to elections by reference to pipe-line usage
  • SCHEDULE 23 Amendments of the principal Act relating to valuation of light gases
  • SCHEDULE 24 Provisions relating to the Railways Act 1993
  • SCHEDULE 25 Northern Ireland Airports Limited
  • SCHEDULE 26 Repeals
  1. Finance Act 1994
  2. Vehicles excise duty: miscellaneous provisions

Schedule 2 | Vehicles excise duty: miscellaneous provisions

From legislation.gov.uk

(1)RepealedF1

(2)RepealedF2

(3)RepealedF3

(4)RepealedF4

(5)RepealedF5

(6)RepealedF6

(7)RepealedF7

(8)RepealedF8

(9)RepealedF9

(10)RepealedF10

(11)RepealedF11

(12)RepealedF12

(13)RepealedF13

(14)RepealedF14

(15)RepealedF15

(16)RepealedF16

(17)RepealedF17

(18)RepealedF18

(19)RepealedF19

(20)RepealedF20

(21)RepealedF21

(22)RepealedF22

(23)RepealedF23

(24)In Article 34 of the Road Traffic (Northern Ireland) Order 1981 (obligatory vehicle test certificates), the following paragraph shall be substituted for paragraph (3)—

(3)For the purposes of paragraph (2)(b) there shall be disregarded—

(a)the use of a vehicle before it is sold or supplied by retail; and

(b)the use of a vehicle to which a motor dealer has assigned a mark under section 20 of the Vehicles (Excise) Act 1971 before it is registered by the Secretary of State under section 19(1)(b) of that Act.

(25)In section 47 of the Road Traffic Act 1988 (obligatory test certificates), the following subsection shall be substituted for subsection (4)—

(4)For the purposes of subsection (2)(b) above there shall be disregarded—

(a)the use of a vehicle before it is sold or supplied by retail, and

(b)the use of a vehicle to which a motor dealer has assigned a mark under section 20 of the Vehicles (Excise) Act 1971 before it is registered by the Secretary of State under section 19(1)(b) of that Act.

(26)RepealedF24

(27)RepealedF25

(28)RepealedF26

(29)Paragraphs . . ., 24 and 25 shall come into force on 1st June 1994.F27

Notes

  1. F1

    Sch. 2 para. 1 repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1)(2), Sch. 5 Pt. I (with s. 57(4))

  2. F2

    Sch. 2 para. 2 repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1)(2), Sch. 5 Pt. I (with s. 57(4))

  3. F3

    Sch. 2 para. 3 repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1)(2), Sch. 5 Pt. I (with s. 57(4))

  4. F4

    Sch. 2 para. 4 repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1)(2), Sch. 5 Pt. I (with s. 57(4))

  5. F5

    Sch. 2 para. 5 repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1)(2), Sch. 5 Pt. I (with s. 57(4))

  6. F6

    Sch. 2 para. 6 repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1)(2), Sch. 5 Pt. I (with s. 57(4))

  7. F7

    Sch. 2 para. 7 repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1)(2), Sch. 5 Pt. I (with s. 57(4))

  8. F8

    Sch. 2 para. 8 repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1)(2), Sch. 5 Pt. I (with s. 57(4))

  9. F9

    Sch. 2 para. 9 repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1)(2), Sch. 5 Pt. I (with s. 57(4))

  10. F10

    Sch. 2 para. 10 repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1)(2), Sch. 5 Pt. I (with s. 57(4))

  11. F11

    Sch. 2 para. 11 repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1)(2), Sch. 5 Pt. I (with s. 57(4))

  12. F12

    Sch. 2 para. 12 repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1)(2), Sch. 5 Pt. I (with s. 57(4))

  13. F13

    Sch. 2 para. 13 repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1)(2), Sch. 5 Pt. I (with s. 57(4))

  14. F14

    Sch. 2 para. 14 repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1)(2), Sch. 5 Pt. I (with s. 57(4))

  15. F15

    Sch. 2 para. 15 repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1)(2), Sch. 5 Pt. I (with s. 57(4))

  16. F16

    Sch. 2 para. 16 repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1)(2), Sch. 5 Pt. I (with s. 57(4))

  17. F17

    Sch. 2 para. 17 repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1)(2), Sch. 5 Pt. I (with s. 57(4))

  18. F18

    Sch. 2 para. 18 repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1)(2), Sch. 5 Pt. I (with s. 57(4))

  19. F19

    Sch. 2 para. 19 repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1)(2), Sch. 5 Pt. I (with s. 57(4))

  20. F20

    Sch. 2 para. 20 repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1)(2), Sch. 5 Pt. I (with s. 57(4))

  21. F21

    Sch. 2 para. 21 repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1)(2), Sch. 5 Pt. I (with s. 57(4))

  22. F22

    Sch. 2 para. 22 repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1)(2), Sch. 5 Pt. I (with s. 57(4))

  23. F23

    Sch. 2 para. 23 repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1)(2), Sch. 5 Pt. I (with s. 57(4))

  24. F24

    Sch. 2 para. 26 repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1)(2), Sch. 5 Pt. I (with s. 57(4))

  25. F25

    Sch. 2 para. 27 repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1)(2), Sch. 5 Pt. I (with s. 57(4))

  26. F26

    Sch. 2 para. 28 repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1)(2), Sch. 5 Pt. I (with s. 57(4))

  27. F27

    Words in Sch. 2 para. 29 repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1), Sch. 5 Pt. I (with s. 57(4))

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