Finance Act, 1976

Continuous liability for vehicle excise duty payable as regards certain vehicles.

70.—(1) Subject to subsection (2) of this section, vehicle excise duty shall be chargeable in respect of a vehicle to which this section applies whether or not the vehicle is used in a public place and any person who, either at the time when the duty is charged or at any other time during the period to which the duty relates, is in relation to the vehicle the relevant person shall be liable for payment of the duty.

(2) A person shall not be liable by virtue of subsection (1) of this section to pay vehicle excise duty for—

(a) any period for which such duty has been paid and has not been repaid in consequence of the surrender of a licence,

(b) any period during which he keeps the vehicle solely for the purpose of repairing, maintaining or selling it in the course of his business as a motor dealer or using it under the authority of a general licence in the course of his business as a motor dealer.