Vehicle Excise and Registration Act 1994 schedule 3 paragraph 20

The Sporting Events (Control of Alcohol etc.) Act 1985

Paragraph 20 of schedule 3 updates a cross-reference in the Sporting Events (Control of Alcohol etc.) Act 1985 to reflect the replacement of the older Vehicles (Excise) Act 1971 with the Vehicle Excise and Registration Act 1994.

  • This is a consequential amendment arising from the consolidation of vehicle excise law into the 1994 Act.
  • It updates section 1A(5) of the Sporting Events (Control of Alcohol etc.) Act 1985, which deals with the control of alcohol on vehicles travelling to sporting events.
  • The outdated reference to "section 1(1) of the Vehicles (Excise) Act 1971" is replaced with a reference to "the Vehicle Excise and Registration Act 1994".
  • The practical effect of the law governing alcohol control at sporting events remains unchanged; only the statutory citation is updated.

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.