Section 40 Relevant period for purposes of section 38.

United Kingdom

(1)

For the purposes of section 38 the relevant period is the period—

(a)

ending with the date on which the offence was committed, and

(b)

beginning as provided by subsection (2) or (3).

(2)

If the offence consists in the vehicle having a F1revenue weight which exceeds that which it had when the licence in relation to which the offence was committed was taken out, the relevant period begins with the date on which the vehicle F2became a vehicle with a higher revenue weight.

(3)

In any other case, the relevant period begins with the date on which the licence in relation to which the offence was committed first took effect.

(4)

Where the person convicted proves—

(a)

that throughout any month or part of a month in the relevant period the vehicle was not kept by him, or

(b)

that he has paid the duty due (or an amount equal to the duty due) at the relevant higher rate in respect of the vehicle for any such month or part of a month,

any amount which the person is ordered to pay under section 38 is to be calculated as if that month or part of a month were not in the relevant period.

Annotations

Textual amendments

F1: Words in s. 40(2) substituted (1.5.1995 with effect as mentioned in Sch. 4 para. 29 of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. IV paras. 23(a), 29
F2: Words in s. 40(2) substituted (1.5.1995 with effect as mentioned in Sch. 4 para. 29 of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. IV paras. 23(b), 29