# Vehicle Excise and Registration Act 1994, Paragraph 15 In section 102(3)(aa) of the Customs and Excise Management Act 1979, for the words β€œthe Vehicles (Excise) Act 1971” substitute β€œ the Vehicle Excise and Registration Act 1994 ”. --- Source: https://www.legislation.gov.uk/ukpga/1994/22/schedule/3/paragraph/15 (the official version) Page: https://openlegislation.uk/vehicle-excise-and-registration-act-1994/schedule-3/paragraph-15 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.