# The Car Tax (Amendment) Regulations 1989

S.I. 1989/1473 · made 11 August 1989

These Regulations which come into force on 8th September 1989 amend the Car Tax Regulations 1985. By this amendment a car tax registered trader is required to preserve for three years a certificate issued by a lessor which states that the conditions for the relief from car tax for a vehicle supplied for leasing to a handicapped person have been met.

Made under: Car Tax Act 1983 (repealed) (Section 8, Section 9, Schedule 1 paragraph 5, Schedule 1 paragraph 12); Finance Act 1989 (Section 27)

PDFs: Printed copy https://openlegislation.uk/car-tax-amendment-regulations-1989/pdf/uksi_19891473_en.pdf

## Introductory text

CAR TAX
Made 11th August 1989
Laid before the House of Commons 18th August 1989
Coming into force 8th September 1989
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 8(1) and 9 of, and paragraphs 5(1), and 12(i) of Schedule 1 to, the Car Tax Act 1983 and section 27(3) of the Finance Act 1989 and of all other powers enabling them in that behalf, hereby make the following Regulations:

## 1 

These Regulations may be cited as the Car Tax (Amendment) Regulations 1989 and shall come into force on 8th September 1989.

## 2 

In regulation 7 of the Car Tax Regulations 1985–
(a) at the end of paragraph (d)(iii), there shall be deleted the word “and”; and,
(b) after the word “below”, in paragraph (e), there shall be inserted–
“; and
(f) all certificates held by him for the purposes of section 5A of the Act”.

## Signature

Diana Seammen
Commissioner of Customs and Excise
New King’s Beam House 22 Upper Ground London SE1 9PJ
11th August 1989

## Explanatory note

(This note is not part of the Regulations)
These Regulations which come into force on 8th September 1989 amend the Car Tax Regulations 1985. By this amendment a car tax registered trader is required to preserve for three years a certificate issued by a lessor which states that the conditions for the relief from car tax for a vehicle supplied for leasing to a handicapped person have been met.
The making of these certificates and the relief from car tax in such cases were introduced by the Finance Act 1989.

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Source: https://www.legislation.gov.uk/uksi/1989/1473 (the official version)
Page: https://openlegislation.uk/car-tax-amendment-regulations-1989
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.