Draft legislation (accessible version)
Published 18 July 2023
漏 Crown copyright 2023
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1. Vehicle excise duty exemption for foreign vehicles After section 5 of the Vehicle Excise and Registration Act 1994 (exempt vehicles) insert 바카라 사이트�
바카라 사이트�5A Additional power to exempt foreign vehicles
(1) The Secretary of State may by regulations confer an exemption from vehicle excise duty in respect of a foreign vehicle.
(2) The regulations may, for or in connection with conferring the exemption, amend subordinate legislation made under this Act or the Motor Vehicles (International Circulation) Act 1952.
(3) The regulations may provide that the exemption of a foreign vehicle from vehicle excise duty is 바카라 사이트�
(a) subject to conditions; (b) limited to a specified period.
(4) Regulations under this section may make 바카라 사이트�
(a) provision which applies generally or for particular purposes; (b) retrospective provision.
(5) A provision of regulations under this section that has the effect of removing the exemption of a foreign vehicle from vehicle excise duty must not be made so as to have retrospective effect.
(6) In this section 바카라 사이트�
바카라 사이트渇oreign vehicle바카라 사이트� means a vehicle that is registered under the law of any territory outside the United Kingdom; 바카라 사이트渟pecified바카라 사이트� means specified in the regulations; 바카라 사이트渟ubordinate legislation바카라 사이트� means Orders in Council, orders and regulations (including any regulations made under an Order in Council).바카라 사이트�