Regulation 5 Amendments to regulation 3 (application)

(1)

Regulation 3 shall be amended as follows.

(2)

In paragraph (1)(a)—

(a)

for the words “first used on or after” there shall be substituted the words “not first used before”; and

(b)

in sub-paragraph (ii), after the words “motor cycle with” there shall be inserted the words “or without”.

(3)

In paragraph (2)—

(a)

sub-paragraphs (a), (b), (e) and (j) shall be omitted;

(b)

at the end of sub-paragraph (k) there shall be inserted the words “and before 1st October 1991 (being the date on which that Act^f1 was repealed and the Vehicles (Excise) Act 1971^f2 was extended to Northern Ireland by the Finance Act 1991)”.

Annotations

Footnotes

f1: I.e. the Vehicles (Excise) (Northern Ireland) Act 1972 (c. 10 (N.I.). The Act was repealed by the Finance Act 1991 (c. 31), Schedule 19, Part IV.
f2: 1971 c. 10; the Act was extended to Northern Ireland by section 10 of the Finance Act 1991 and repealed by the Vehicle Excise and Registration Act 1994.