# The Car Tax (Amendment) Regulations 1989, Note: 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.

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