{
  "url": "https://openlegislation.uk/finance-act-1994/schedule-2/paragraph-25",
  "json_url": "https://openlegislation.uk/finance-act-1994/schedule-2/paragraph-25.json",
  "legislation": "ukpga/1994/9",
  "legislation_title": "Finance Act 1994",
  "legislation_url": "https://openlegislation.uk/finance-act-1994",
  "path": "schedule/2/paragraph/25",
  "kind": "paragraph",
  "number": "25",
  "heading": null,
  "text": "In section 47 of the Road Traffic Act 1988 (obligatory test certificates), the following subsection shall be substituted for subsection (4)—\n“(4) For the purposes of subsection (2)(b) above there shall be disregarded—\n(a) the use of a vehicle before it is sold or supplied by retail, and\n(b) the use of a vehicle to which a motor dealer has assigned a mark under section 20 of the Vehicles (Excise) Act 1971 before it is registered by the Secretary of State under section 19(1)(b) of that Act.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1988 c. 52."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/9/schedule/2/paragraph/25",
    "retrieved_at": "2026-10-29T09:34:21.412655+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."
}