Vehicles (Excise) Act 1971 (Repealed 1.9.1994)
Vehicles (Excise) Act 1971 (Repealed 1.9.1994) (1971 c. 10)
- Vehicles (Excise) Act 1971 (Repealed 1.9.1994) (1971 c. 10)
- Excise duty on, and licensing of, mechanically propelled vehicles
- 1 Charge of duty.
- 2 Commencement and duration of licences, and rate of duty.
- 3 Collection of duty, etc.
- Exemptions from duty
- 4 Exemptions from duty of certain descriptions of vehicle.
- 5 Exemptions from duty in connection with vehicle testing, etc.
- 6 Exemptions from duty in respect of vehicles acquired by overseas residents.
- 7 Miscellaneous exemptions from duty.
- Liability to pay duty and consequences of non-payment thereof
- 8 Using and keeping vehicles without a licence.
- 9 Additional liability for keeping unlicensed vehicle.
- 10 Continuous liability for duty.
- 11 Provisions supplementary to s. 10.
- Issue, exhibition, exchange, surrender, etc. of licences
- 12 Issue and exhibition of licences.
- 13 Temporary licences.
- 14 Issue, etc. of temporary licences by motor dealers.
- 15 Provisions supplementary to s. 14.
- 16 Trade licences.
- 17 Surrender of licences.
- 18 Alteration of vehicle or of its use.
- [18A Additional liability in relation to alteration of vehicle or its use.
- Rebate of duty
- 18B Combined transport of goods.
- Registration and registration marks, etc.
- 19 Registration and registration marks.
- 20 Issue etc. of vehicle registration marks by motor dealers.
- 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 22 Failure to fix, and obscuration of, marks and signs.
- 22 Failure to fix, and obscuration of, marks and signs.
- 23 Regulations with respect to the transfer and identification of vehicles.
- Miscellaneous
- 24 Marking of engines and bodies.
- 25 Review of Secretary of State’s decisions relating to motor traders, etc.
- 26 Forgery and false information.
- 26A Dishonoured cheques: additional liability in certain cases.
- 27 Duty to give information.
- Legal proceedings etc.
- 28 Institution and conduct of proceedings in England and Wales.
- 28A Institution of proceedings in Northern Ireland.
- 29 Institution and conduct of proceedings in Scotland.
- 30 Limitation on the bringing of proceedings for recovery of underpayments and overpayments of duty.
- 31 Admissibility of records as evidence.
- 32 Evidence of admissions in certain proceedings.
- 33 Burden of proof in certain proceedings.
- 34 Fixing of amount payable under s. 9 on plea of guilty by absent accused.
- 35 Application of fines, penalties and forfeitures.
- Supplementary
- 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 37 Regulations.
- 38 Interpretation.
- 39 Transitional provisions, savings, repeals and revocation.
- SCHEDULES
- SCHEDULE 1 Annual Rates of Duty on Certain Vehicles not Exceeding 450 kg. in Weight Unladen
- SCHEDULE 2 Annual Rates of Duty on Hackney Carriages
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- SCHEDULE 3 Annual Rates of Duty on Tractors, etc.
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- Vehicles chargeable at the basic rate of duty
- Rigid goods vehicles exceeding 7,500 kilograms plated gross weight
- Rigid goods vehicles exceeding 12 tonnes plated gross weight
- Tractor units exceeding 7,500 kilograms plated train weight
- Special types of vehicles
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- Farmers’ goods vehicles and showmen’s goods vehicles
- Smaller goods vehicles
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- Vehicles treated as having reduced plated weights
- Plated and unladen weights
- Goods vehicles used partly for private purposes
- Exempted vehicles
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- Tractor units used with semi-trailers having only one axle when duty paid by reference to use with semi-trailers having more than one axle
- Tractor units having two axles used with semi-trailers having two axles when duty paid by reference to use with semi-trailers having not less than three axles
- Tractor units having three or more axles used with semi-trailers having only one axle when duty paid by reference to use with semi-trailers having more than one axle
- Interpretation
- Part II [Table A]
- Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight
- General Rates
- [Table A(1)]
- Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight
- Rates for Farmers’Goods Vehicles
- [Table A(2)]
- Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight
- Rates for Showmens’Goods Vehicles
- [Table B]
- Supplementary Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight Used for Drawing Trailers Exceeding 4,000 Kilograms Plated Gross Weight
- General Rates
- [Table B(1)]
- Supplementary Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight Used for Drawing Trailers Exceeding 4,000 Kilograms Plated Gross Weight
- Rates for Farmers’Goods Vehicles
- [Table B(2)]
- Supplementary Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight Used for Drawing Trailers Exceeding 4,000 Kilograms Plated Gross Weight
- Rates for Showmen’s Goods Vehicles
- [Table C]
- Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having Only 2 Axles
- General Rates
- [Table C(1)]
- Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having Only 2 Axles
- Rates for Farmers’ Goods Vehicles
- [Table C(2)]
- Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having Only 2 Axles
- Rates for Showmen’s Goods Vehicles
- [Table D]
- Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having 3 or More Axles
- General Rates
- [Table D(1)]
- Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having 3 or More Axles
- Rates for Farmers’ Goods Vehicles
- [Table D(2)]
- Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having 3 or More Axles
- Rates for Showmen’s Goods Vehicles
- [SCHEDULE 4A ] Annual Rates of Duty on Vehicles Used for Carrying or Drawing Exceptional Loads
- SCHEDULE 5 Annual Rates of Duty on Vehicles not Falling Within Schedules 1 to 4 to this Act
- SCHEDULE 6 . . .
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- SCHEDULE 7 Transitional Provisions
- Part I Modifications of this Act relating to the system of Vehicle Licensing and Registration etc.
- Excise duty on, and licensing of, mechanically propelled vehicles
- Liability to pay duty and consequences of non-payment thereof
- Issue, exhibition, exchange, surrender, etc. of licences
- Registration and registration marks, etc.
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- Miscellaneous
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- Supplementary
- Part II Other Transitional Provisions and Savings
- SCHEDULE 8 REPEALS AND REVOCATION
- PART I ENACTMENTS REPEALED
- PART II ORDER REVOKED
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