Finance Act, 1976

Application of Part V.

66.—(1) Subject to subsection (2) of this section, this Part applies to any vehicle in respect of which vehicle excise duty may be charged.

(2) For so long as a vehicle is used under the authority of a general licence sections 70 and 71 of this Act shall not apply to it.

(3) The Minister may by regulations provide for the exemption of persons using or keeping vehicles which are of a class or description specified in the regulations from all or any of the requirements of this Part, other than section 70, in so far as the requirement or requirements to which the regulations relate apply to the vehicles.