HC Deb 13 March 2001 vol 364 cc922-3
(1) The vehicles that are exempt vehicles for the purposes of the Vehicle Excise and Registration Act 1994 ("the 1994 Act") shall include—
- (a) the vehicles that would, apart from this Resolution, be special concessionary vehicles for the purposes of Part IVA of Schedule 1 to the 1994 Act, and
- (b) motorcycles (within the meaning given by paragraph 2 of that Schedule) that are electrically propelled vehicles for the purposes of the 1994 Act.
(2) Part IVA of that Schedule shall cease to have effect.
(3) In Part II of that Schedule, paragraph 2 shall be amended as follows—
- (a) in sub-paragraph (1)(a), omit "or the motorcycle is an electrically propelled vehicle", and
- (b) in sub-paragraph (3), in the definition of "motorcycle", after "motortricycle" insert "but does not include an electrically propelled vehicle".
(4) The provisions of paragraphs (1) to (3) above apply to licences issued on or after 1st April 2001.
(5) Paragraph (6) below applies where a licence—
- (a) is issued before 1st April 2001 for a relevant vehicle, and
- (b) is in force on 1st April 2001 or comes into force after 1st April 2001.
(6) The licence shall, during the period—
- (a) beginning with the later of 1st April 2001 and the day when it comes into force, and
- (b) ending with the expiry of the period for which it is issued,
be deemed to be a nil licence for the purposes of the 1994 Act.
(7) A refund shall be made by the Secretary of State, in accordance with the following provisions of this Resolution, in respect of a licence for a relevant vehicle that—
- (a) is issued before 1st March 2001, in force on 1st March 2001 and not surrendered before 1st April 2001,
- (b) is issued before 1st March 2001, comes into force after 1st March 2001 and is not surrendered before 1st April 2001, or
- (c) is issued in March 2001 and not surrendered before 1st April 2001.
(8) The amount of the refund is one-twelfth of the annual rate of duty chargeable on the licence for—
- (a) in the case of a licence issued before 1st March 2001, each whole month after February 2001 that forms part of the period for which the licence was issued, and
- (b) in the case of a licence issued on or after 1st March 2001, each whole month of the period for which the licence is issued.
(9) The person entitled to the refund is the person registered as the keeper of the relevant vehicle on 30th April 2001.
(10) The provisions of sections 10(2) and 19 of the 1994 Act do not apply to a licence in respect of which a person is entitled to a refund under this Resolution.
(11) In the application of this Resolution to Northern Ireland, references to registration as the keeper of a vehicle shall be read as references to registration as the owner of the vehicle.
(12) In paragraphs (5) to (9) above "relevant vehicle" means a vehicle of the description mentioned in sub-paragraph (a) or (b) of paragraph (1) above.
(13) This Resolution comes into force on 1st April 2001.
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.