{
  "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-7/paragraph-17A",
  "json_url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-7/paragraph-17A.json",
  "legislation": "ukpga/1971/10",
  "legislation_title": "Vehicles (Excise) Act 1971 (Repealed 1.9.1994)",
  "legislation_url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994",
  "path": "schedule/7/paragraph/17A",
  "kind": "paragraph",
  "number": "17A",
  "heading": null,
  "text": "Section 18A shall have effect as if—\n(a) in subsection (2) for the words “one three-hundred and sixty-fifth” there were substituted the words “one twelfth” and for the words “day in the relevant period” there were substituted the words “calendar month or part of a calendar month in the relevant period”;\n(b) in subsection (7)—\n(i) in paragraph (a), for the word “day” there were substituted the words “month or part of a month”;\n(ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(iii) in paragraph (c) and in the words following that paragraph, for the word “day” there were in each case substituted the words “month or part”;\n(c) in subsection (9), for the words “any day comprised in the relevant period” there were substituted the words “any month or part of a month comprised in the relevant period.”]",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 7 para. 17A inserted by Finance Act 1982 (c. 39, SIF 107:2), s. 7(3)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch.7 para. 17A(b)(ii) repealed by Finance Act 1987 (c. 16, SIF 107:2), ss. 2(6)(8), 72(7), Sch. 1 Pt. III para. 12(b), Sch. 16 Pt. I Note 2"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words substituted by Finance Act 1987 (c. 16, SIF 107:2), s. 2(6)(8), Sch. 1 Pt. III para. 12(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1971/10/schedule/7/paragraph/17A",
    "retrieved_at": "2026-10-29T10:50:25.629684+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."
}