Vehicle Excise and Registration Act 1994 Schedule 3 Paragraph 15

Amendment to the Customs and Excise Management Act 1979

Schedule 3, paragraph 15 makes a consequential amendment to the Customs and Excise Management Act 1979, updating a cross-reference from the older Vehicles (Excise) Act 1971 to the Vehicle Excise and Registration Act 1994.

• This is a technical, consequential amendment with no change in substance or policy
• It updates a statutory cross-reference in section 102(3)(aa) of the Customs and Excise Management Act 1979
• The outdated reference to the Vehicles (Excise) Act 1971 is replaced with a reference to the Vehicle Excise and Registration Act 1994
• This ensures that the customs and excise enforcement provisions continue to operate correctly alongside the consolidated vehicle excise legislation