HC Deb 16 March 1981 vol 1 c143

Motion made, and Question, That— (1) Section 52 of the Finance Act 1972 shall be amended as follows

  1. (a) in subsection (3) the words "has three or more wheels" shall be omitted;
  2. (b) in subsection (4)(a) for the words "vehicles capable of accommodating only one person" there shall be substituted the words "vehicles having three or more wheels and capable of accommodating only one person".
(2) The above provisions shall come into force on 1st April 1981 but car tax shall not by virtue of those provisions be chargeable on any vehicle imported on or after that date if it was exported from the United Kingdom before that date and was before being exported registered under the Vehicles (Excise) Act 1971 or any corresponding enactment in force in Northern Ireland or the Isle of Man. And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.—[Sir Geoffrey Howe.]

put forthwith pursuant to Standing Order No.94 (Ways and Means motions), and agreed to.