Motion made, and Question,
That a vehicle shall not be exempt from vehicles excise duty by virtue of section 7 of the Finance Act 1971 or section 7(2A) of the Vehicles (Excise) Act (Northern Ireland) 1972 for any period after 6th April 1976 for which the person in whose name the vehicle is registered is entitled to a mobility allowance:
Provided that where a person—
the vehicle shall not cease to be exempt by virtue of the foregoing provisions before the expiration of the period of validity of the document obtained by him before that date or, as the case may be, of the first such document obtained by him after that date by virtue of the certificate.
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968. —[Mr. Healey.]