HC Deb 17 November 1992 vol 214 c257

1. In section 1 of the Car Tax Act 1983 (charge to tax) the following subsection shall be inserted after subsection (2)— (2A) Where (apart from this subsection) car tax on a vehicle would become due on or after 13th November 1992, it shall not become due and shall be deemed never to have been charged.