Vehicle Excise and Registration Act 1994 schedule 4 paragraph 9

Combined road-rail transport of goods

Paragraph 9 of Schedule 4 delays the commencement of the duty refund provision and related offence and enforcement references until a date chosen by the Secretary of State.

• Section 20, which deals with refunds of vehicle excise duty, is not to come into force automatically when the rest of the Act takes effect.
• The references to Section 20 in Section 45(1)(b), concerning false declarations, are likewise held back from commencement.
• The references to Section 20 in Section 57(5), concerning immobilisation, removal and disposal of vehicles, are also delayed.
• All of these provisions will only come into force on a date that the Secretary of State specifies by order.