{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-4/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-4/paragraph-4.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/4/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "(1) Section 62 (definitions) is amended as follows.\n(2) In subsection (1), after the definition of “exempt vehicle” insert—\n““first vehicle licence”, in relation to a vehicle, means (subject to subsections (1B) and (1C)) the vehicle licence for the vehicle on the issue of which the vehicle is first registered under this Act (so that, if the vehicle is first registered on the issue of a nil licence, there is no first vehicle licence in relation to it),”.\n(3) After subsection (1A) insert—\n“(1B) Where a vehicle is first registered under this Act on the issue of a temporary licence, the “first vehicle licence” in relation to the vehicle is the first vehicle licence subsequently issued for it.\n(1C) Where a vehicle—\n(a) has been registered under the law of a country or territory outside the United Kingdom,\n(b) is first registered under this Act more than 6 months after the time when it was first registered as mentioned in paragraph (a), and\n(c) has travelled more than 6,000 kilometres under its own power before it is first registered under this Act,\nthere is no first vehicle licence in relation to the vehicle.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/schedule/4/paragraph/4",
    "retrieved_at": "2026-10-29T09:11:08.872832+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."
}