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Explanatory note

Original text. Later amendments are not shown.

(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.