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Legislation
Finance Act 1997

Crossheading Vehicle excise duty

  • Section 16 Increase in general rate.
  • Section 17 Exemption for vehicles for disabled persons.
  • Section 18 Provisions applying to exempt vehicles.
  • Section 19 Issue of licences before payment of duty.
  • Section 20 Removal and disposal of vehicles.
  1. Vehicle excise duty
  2. Removal and disposal of vehicles.

Section 20 | Removal and disposal of vehicles.

From legislation.gov.uk

(1)In paragraph 3 of Schedule 2A to the Vehicle Excise and Registration Act 1994 (immobilisation, removal and disposal of vehicles), for sub-paragraph (1) there shall be substituted the following sub-paragraph—

(1)The regulations may make provision with respect to any case where—

(a)an authorised person has reason to believe that an offence under section 29(1)—

(i)is being committed as regards a vehicle which is stationary on a public road; or

(ii)was being committed as regards a vehicle at a time when an immobilisation device which is fixed to the vehicle was fixed to it in accordance with the regulations;

and

(b)such conditions as may be prescribed are fulfilled.

(2)In sub-paragraph (2) of that paragraph, for “an authorised person, or a person acting under the direction of an authorised person” there shall be substituted “ the authorised person, or a person acting under his direction ”.

(3)In sub-paragraph (6) of that paragraph, for “when the immobilisation device was fixed” there shall be substituted “ when the vehicle was removed ”.

(4)This section shall come into force on such day as the Secretary of State may by order made by statutory instrument appoint.

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