Finance (No.2) Act 2023

Amendment of section 135C of Finance Act 1992 (remission or repayment in respect of vehicle registration tax, etc.)

55. Section 135C of the Finance Act 1992 is amended—

(a) in subsection (3)(b), by the substitution of “31 December 2025” for “31 December 2023”, and

(b) in subsection (4), by the substitution of “31 December 2025” for “31 December 2023”.