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Legislation
Finance Act 1998

Crossheading Vehicle excise duty

  • Section 16 Rates of duty where pollution reduced.
  • Section 17 Restriction of exemption for old vehicles.
  • Section 18 Regulations relating to nil licences.
  • Section 19 Failure to pay amount required in respect of void licence.
  1. Vehicle excise duty
  2. Restriction of exemption for old vehicles.

Section 17 | Restriction of exemption for old vehicles.

From legislation.gov.uk

In paragraph 1A(1) of Schedule 2 to the Vehicle Excise and Registration Act 1994 (exemption for vehicles more than 25 years old), for the words “more than 25 years before the beginning of the year in which that time falls" there shall be substituted “ before 1st January 1973. ”

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