Vehicle Excise and Registration Act 1994 section Sch 3 para 2

Consequential amendment to the Finance Act 1966

Schedule 3, paragraph 2 updates references in the Finance Act 1966 to reflect the consolidation of vehicle excise duty law into the Vehicle Excise and Registration Act 1994.

• This paragraph amends section 2(13)(a) of the Finance Act 1966 to replace outdated cross-references with references to the Vehicle Excise and Registration Act 1994.
• The opening words of the 1966 provision are replaced with a reference to section 6(6) of the 1994 Act, which requires vehicle excise duty to be paid into the Consolidated Fund.
• The phrase "the duties levied under that Act" is replaced with "the vehicle excise duty levied", aligning the terminology with the 1994 Act.
• The phrase "such duties" is replaced with "that duty", reflecting that vehicle excise duty is now treated as a single duty under the 1994 Act.