Finance Act 2017

Amendment of section 135D of Finance Act 1992 (repayment of amounts of vehicle registration tax on export of certain vehicles)

54. Section 135D of the Finance Act 1992 is amended in subsection (2) by—

(a) deleting “and” in paragraph (a),

(b) substituting “section 141, and” for “section 141.” in paragraph (b), and

(c) inserting the following after paragraph (b):

“(c) notwithstanding paragraph (a), not exceed the amount of vehicle registration tax paid on the registration of the vehicle under section 131.”.