CAR TAX (Hansard, 12 July 1972)

§ Mr. Nott

I beg to move Amendment No. 131, in page 119, line 42, leave out sub-paragraph (1) and insert: '(1) Regulations under this Schedule may make provision for enabling the Commissioners to remit the tax on a chargeable vehicle, subject to such conditions as they think necessary for the protection of the revenue, where the vehicle has been used and owned outside the United Kingdom for not less than such period as may be prescribed by the regulations and such other conditions are satisfied as may be so prescribed; and the conditions that may be imposed in pursuance of the regulations may include conditions prohibiting or restricting the disposal of the vehicle for such period as may be so prescribed'. The object of the Amendment is to provide an enabling power under which regulations may be made laying down the conditions for the remission of car tax on cars imported by a person on a change of residence.

The purpose of having this enabling power is to make it possible for the provisions relating to car tax to be readily kept in line with the corresponding conditions for import duty and VAT.

I hope that that will be an adequate explanation for the House.