Environment (Miscellaneous Provisions) Act 2015
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Amendment of section 20B of Finance (No. 2) Act 1992 | ||
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32. (1) Section 20B of the Finance (No. 2) Act 1992 is amended— | ||
(a) in paragraph (i) of subsection (5)(a) by substituting “21 days” for “ten days”, and | ||
(b) in paragraph (iii) of subsection (5)(a) by substituting “21 days” for “ten days”. | ||
(2) (a) The amendment of section 20B of the Finance (No. 2) Act 1992 effected by subsection (1)(a) shall apply in relation to a non-use declaration furnished for a vehicle not previously the subject of a licence under section 1 of the Finance (Excise Duties) (Vehicles) Act 1952 where the vehicle is entered on the register, within the meaning of section 18 of the Finance (No. 2) Act 1992 , after the commencement of that subsection. | ||
(b) The amendment of section 20B of the Finance (No. 2) Act 1992 effected by subsection (1)(b) shall apply in relation to a non-use declaration furnished for a vehicle where a transfer of ownership of the vehicle takes place after the commencement of that subsection. | ||
(c) In this subsection “non-use declaration” has the meaning given by section 18 of the Finance (No. 2) Act 1992 . |