Paragraph 5 F1

(1)

In section 7 (remission of tax on certain vehicles), for the word “exported", in each place where it occurs, there shall be substituted “ removed from the United Kingdom ”.

(2)

In subsection (1) of that section—

(a)

for “exportation" there shall be substituted “ its removal from the United Kingdom ”;

(b)

for the word “imported", in the first place where it occurs, there shall be substituted “ brought into the United Kingdom ”; and

(c)

for “and not previously imported" there shall be substituted “ in respect of which tax has not previously been paid. ”

(3)

In subsection (2) of that section, for “acquires" there shall be substituted “ obtains ”.

(4)

In subsection (3) of that section, for “acquired" there shall be substituted “ obtained ”.

(5)

In subsection (4)(a) of that section, for “imported" there shall be substituted “ brought into the United Kingdom ”.

(6)

In subsection (4B) of that section—

(a)

in paragraph (b), for “imports" there shall be substituted “ brings ”; and

(b)

in paragraph (c) and in the words after that paragraph, for the word “acquires", in each place where it occurs, there shall be substituted “ obtains ”.

Annotations

Textual amendments

F1: Sch. 4 deemed never to have been enacted by virtue of Car Tax (Abolition) Act 1992 (c. 58), ss. 4, 5

Notes on Schedule 4

Textual amendments

F1: Sch. 4 deemed never to have been enacted by virtue of Car Tax (Abolition) Act 1992 (c. 58), ss. 4, 5