{
  "url": "https://openlegislation.uk/car-tax-amendment-regulations-1989/note",
  "json_url": "https://openlegislation.uk/car-tax-amendment-regulations-1989/note.json",
  "legislation": "uksi/1989/1473",
  "legislation_title": "The Car Tax (Amendment) Regulations 1989",
  "legislation_url": "https://openlegislation.uk/car-tax-amendment-regulations-1989",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese 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.\nThe making of these certificates and the relief from car tax in such cases were introduced by the Finance Act 1989.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/1473/note",
    "retrieved_at": "2026-10-29T15:38:26.279638+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}