# The Car Tax (Amendment) Regulations 1991, Note: Explanatory note


(This note is not part of the Regulations)
These 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.

---
Source: https://www.legislation.gov.uk/uksi/1991/1755/note (the official version)
Page: https://openlegislation.uk/car-tax-amendment-regulations-1991/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.