Finance Act 2018

Amendment of section 134 (permanent reliefs) and section 141 (regulations) of Finance Act 1992

38. (1) Section 134 of the Finance Act 1992 is amended, with effect from 1 January 2019:

(a) in subsection (7) by substituting “subsections (9) and (11)” for “subsection (9)”, and

(b) by inserting the following subsection after subsection (10):

“(11) Subsection (7) shall not apply to any vehicle registered on or after 1 January 2019.”.

(2) The Finance Act 1992 is amended, with effect from 1 April 2019:

(a) in section 134 by deleting subsections (7) to (11), and

(b) in section 141—

(i) in subsection (2)(s) by deleting “subsections (7) and (11) of section 134 and”, and

(ii) in subsection (3) by deleting “(other than subsections (6), (7) and (11))”.