Finance Act 2013
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Amendment of section 135D (repayment of amounts of vehicle registration tax on export of certain vehicles) of Finance Act 1992. |
65.— Section 135D (inserted by section 83 (1)(j) of the Finance Act 2012 ) of the Finance Act 1992 is amended in subsection (5) by substituting “on the records maintained under section 60 of the Finance Act 1993 ” for “on the registration certificate issued in accordance with section 131(5)(a)”. |