{
  "url": "https://openlegislation.uk/car-tax-amendment-regulations-1991/note",
  "json_url": "https://openlegislation.uk/car-tax-amendment-regulations-1991/note.json",
  "legislation": "uksi/1991/1755",
  "legislation_title": "The Car Tax (Amendment) Regulations 1991",
  "legislation_url": "https://openlegislation.uk/car-tax-amendment-regulations-1991",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Car Tax Regulations 1985. They introduce a new regulation 23A which provides, subject to conditions, for car tax to be remitted or repaid where a vehicle is to be used only by a person registered for car tax or on his behalf and only for the purpose of industrial or commercial research.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/1755/note",
    "retrieved_at": "2026-10-29T14:40:07.039647+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."
}