Vehicle Excise and Registration Act 1994 Schedule 5 Part I

Repeals

Schedule 5 Part I lists the provisions of earlier legislation that are repealed as a consequence of the Vehicle Excise and Registration Act 1994 consolidating and replacing the previous law on vehicle excise duty and registration.

  • The Vehicles (Excise) Act 1971, which was the principal earlier statute governing vehicle excise duty, is repealed in its entirety.
  • Numerous provisions in Finance Acts from 1966 to 1994 that amended or supplemented the 1971 Act are repealed, as their content has been absorbed into the 1994 consolidation.
  • Consequential references to vehicle excise legislation in other Acts โ€” including the Road Traffic Offenders Act 1988, the Consumer Credit Act 1974, the Criminal Justice Act 1991 and the Disability Living Allowance and Disability Working Allowance Act 1991 โ€” are also repealed.
  • The repeals tidy up the statute book by removing superseded provisions, ensuring that the 1994 Act becomes the single authoritative source of law on vehicle excise and registration.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.