{
  "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/section-50",
  "json_url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/section-50.json",
  "legislation": "ukpga/1994/22",
  "legislation_title": "Vehicle Excise and Registration Act 1994",
  "legislation_url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994",
  "path": "section/50",
  "kind": "section",
  "number": "50",
  "heading": "Time-limit for recovery of underpayments and overpayments.",
  "text": "No proceedings shall be brought—\n(a) by the Secretary of State for the recovery of any underpayment of duty on a vehicle licence, or\n(b) by any person for the recovery of any overpayment of duty on a vehicle licence taken out by him,\nafter the end of the period of twelve months beginning with the end of the period in respect of which the licence was taken out.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/22/section/50",
    "retrieved_at": "2026-10-29T09:34:01.789117+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}