Explanatory note
(This note is not part of the Regulations)
These Regulations amend the Vehicle Excise Duty (Immobilisation, Removal and Disposal of Vehicles) Regulations 1997 (“the 1997 Regulations”).
The 1997 Regulations provide for the immobilisation, removal and disposal of unlicensed mechanically propelled vehicles found stationary on public roads in England, Wales or Northern Ireland. These Regulations extend the 1997 Regulations to Scotland and make consequential amendments.