Explanatory note

This Order provides that section 18 of the Finance Act 2004 (c. 12) shall have effect in relation to the issue of vehicle licences or trade licences on or after 14th October 2005 (article 2).

Section 18 of the Finance Act 2004 amends the Vehicle and Excise Registration Act 1994 (c. 22) to provide that a prescribed fee is payable when a credit card payment is accepted in respect of the vehicle excise duty payable upon the issue of a licence.