OpenLegislation

Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Order)

This Order brings into force on 13th October 1993 the repeals effected by section 12 of the Finance (No.2) Act 1992 of section 7 of the Finance Act 1971 and section 7(2C) and (2D) of the Vehicles (Excise) Act 1971 (corresponding Northern Ireland provision) which exempt from vehicles excise duty certain vehicles which are used for the purposes of disabled people.Transitional provisions and savings are made to preserve the exemption from duty in certain cases.