Paragraph 2

(1)

The exemption from vehicles excise duty contained in the provisions mentioned in section 12(1) of the Finance (No.2) Act 1992 shall, notwithstanding their repeal by that section (which is brought into force by this Order) and subject to and in accordance with the following provisions of this Schedule, continue to have effect in relation to a mechanically propelled vehicle used by or for the purposes of a qualified disabled person or kept for such use.

(2)

In sub-paragraph (1) above “qualified disabled person” means a disabled person in respect of whom either—

(a)

a relevant certificate had been issued before the appointed day and remains valid, or

(b)

an application for a relevant certificate had been received by an appropriate authority before the appointed day and a relevant certificate has, on that application, been issued and remains valid.

(3)

For the purposes of sub-paragraph (2) above, a “relevant certificate” is a certificate issued by an appropriate authority and containing—

(a)

where the appropriate authority is the Secretary of State for Social Security^f1 or the Secretary of State for Scotland, a statement as described in regulation 26(2)(b)(i) and (ii) of the 1971 Regulations (as in force on 29th December 1972)^f2 or a statement to like effect, or

(b)

where the appropriate authority is the Department of Health and Social Services for Northern Ireland^f3, a statement as described in regulation 27(2)(b)(i) and (ii) of the 1973 Regulations (as originally in force) or a statement to like effect; and includes in either case any renewal or continuation of such a certificate.

(4)

A relevant certificate remains valid during such time as the matters stated therein in relation to the disabled person’s disability remain unaltered.

Annotations

Footnotes

f1: By S.I. 1988/1843 certain functions of the Secretary of State for Social Services were transferred to the Secretary of State for Social Security.
f2: Paragraph 2 of regulation 26 was substituted by S.I. 1972/1865.
f3: Formerly the Ministry of Health and Social Services for Northern Ireland; see Northern Ireland Constitution Act 1973 (c. 36), section 7(5) and Schedule 5, paragraph 8(1).