Abolition: the basic rule

Ways and Means – in the House of Commons at 10:42 pm on 17th November 1992.

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1. In section 1 of the Car Tax Act 1983 (charge to tax) the following subsection shall be inserted after subsection (2)— (2A) Where (apart from this subsection) car tax on a vehicle would become due on or after 13th November 1992, it shall not become due and shall be deemed never to have been charged.