{
  "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/section-40",
  "json_url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/section-40.json",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  "legislation_title": "Vehicles (Excise) Act 1971 (Repealed 1.9.1994)",
  "legislation_url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994",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": "section/40",
  "kind": "section",
  "number": "40",
  "heading": null,
  "text": "(1) This Act may be cited as the Vehicles (Excise) Act 1971.\n(2) This Act except section 39(2) and (3) and this section shall come into force on the transfer date.\n(3) This Act extends to Northern Ireland.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 40(3) substituted (1.10.1991) by Finance Act 1991 (c. 31, SIF 107:2), s. 10, Sch. 3, Pt. I, para.19 ; S.I. 1991/2021, art.2"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "1.4.1971 appointed as transfer date for purposes of Vehicle and Driving Licences Act 1969 (c. 27), s. 1(1) by S.I. 1971/377, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1971/10/section/40",
    "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."
}