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.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Vehicle Excise and Registration Act 1994 section 5A
Additional power to exempt foreign vehicles
Section 5A grants the Secretary of State a regulation-making power to exempt foreign-registered vehicles from vehicle excise duty, subject to conditions and time limits.
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.