Car Tax Regulations 1985
| Jurisdiction | UK Non-devolved |
| Citation | SI 1985/1737 |
1985 No. 1737
CAR TAX
The Car Tax Regulations 198513thNovember 1985
22ndNovember 1985
1stJanuary 1986
ARRANGEMENT OF REGULATIONS
PART I
PRELIMINARY
Regulation
1. Citation and commencement
2. Interpretation
3. Revocation and savings
PART II
REGISTRATION, NOTIFICATION AND PROVISIONS FOR SPECIAL CASES
4. Notification of liability to be registered
5. Transfer of liability for the tax
6. Death, bankruptcy or incapacity of a registered person
PART III
ACCOUNTING FOR AND PAYMENT OF THE TAX
7. Keeping of records by registered persons
8. Making of returns by registered persons
9. Payment of the tax
PART IV
VEHICLES DELIVERED ON SALE OR RETURN
10. Keeping of records by a person to whom vehicles are delivered
11. Making of returns by a person to whom vehicles are delivered
12. Vehicles treated as ceasing to be the property of a registered person
PART V
CERTIFICATES AND STATEMENTS AS TO PAYMENT OF THE TAX
13. Furnishing of certificates by registered persons
14. Statement to accompany certain untaxed vehicles
15. Certificates of the Commissioners
PART VI
REMISSION OF THE TAX ON IMPORTED VEHICLES
16. Remission of the tax on vehicles reimported
17. Personal vehicles permanently imported
18. Vehicles imported as wedding gifts
19. Visiting Forces
20. Personal vehicles temporarily imported
21. Vehicles imported by legatees
22. Vehicles temporarily imported for specified purposes
23. Vehicles imported to undergo examination or tests
24. Compliance with conditions
PART VII
DISPUTES, DISTRESS AND DILIGENCE
25. Prescribed period for disputes as to wholesale value
26. Distress
27. Diligence
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 3(3), 5(2), 7(4) and 8 of, and paragraphs 3(2), 5(1) and (2), and 12 of Schedule 1 to, the Car Tax Act 1983(a) and of all other powers enabling them in that behalf, hereby make the following Regulations:
PART I
PRELIMINARY
Citation and commencement
1. These Regulations may be cited as the Car Tax Regulations 1985 and shall come into operation on 1st January 1986.
Interpretation
2.—(1) In these Regulations—
"the Act" shall mean the Car Tax Act 1983;
"Collector" shall include Deputy Collector and Assistant Collector;
"identifying particulars", in relation to a vehicle, shall mean the particulars sufficient to identify it, including the date of its manufacture or importation, the make, model and colour, and the serial numbers of the chassis and engine;
"the Legacy Relief Order" shall mean the Customs and Excise Duties (Relief for Imported Legacies) Order 1984(b);
(a) 1983 c.53; paragraph 3 of Schedule 1 was amended by section 16 of the Finance Act 1984 (c.43).
(b) S.I. 1984/895.
"the Permanent Reliefs Order" shall mean the Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1983(a);
"quarterly period" shall mean the three-monthly period ending on and including the last day of February, the last day of May, the last day of August and the last day of November, in any year;
"registered person" shall mean a person registered by the Commissioners under section 4 of the Act;
"the Temporary Reliefs Order" shall mean the Customs and Excise Duties (Personal Reliefs for Goods Temporarily Imported) Order 1983 (b);
"the Value Added Tax Relief Order" shall mean the Value Added Tax (Temporarily Imported Goods) Relief Order 1985 (c);
"vehicle" shall mean a chargeable vehicle.
(2) In these Regulations any reference to a form prescribed in the Schedule to these Regulations shall include a reference to a form to the like effect which has been approved by the Commissioners.
Revocation and savings
3.—(1) The Car Tax Regulations 1983 (d) are hereby revoked.
(2) Where any document used or required for the purpose of the tax refers to a provision of a regulation revoked by these Regulations, such reference shall, unless the contrary intention appears, be construed as referring to the corresponding provision of these Regulations.
PART II
REGISTRATION, NOTIFICATION AND PROVISIONS FOR SPECIAL CASES
Notification of liability to be registered
4. Where a person is liable to be registered he shall include in his notification to the Commissioners the following particulars—
(a) his name and address and the name in which he carries on business;
(b) the number of vehicles made or imported by him in the course of his business during the calendar year in which the notification is given and in the preceding calendar year; and
(c) the address of every place in the United Kingdom used by him in the course of his business for making or storing vehicles and the address where the principal records and accounts of his business are kept.
Transfer of liability for the tax
5.—(1) This regulation shall apply where, in the course of transferring a business or part of a business as a going concern, a registered person transfers the property in a vehicle—
(a) before the tax on such a vehicle has become due; and
(b) for a consideration which does not include an amount in respect of the tax payable.
(a) S.I. 1983/1828.
(b) S.I. 1983/1829.
(c) S.I. 1985/1646.
(d) S.I. 1983/1781.
(2) Where this regulation applies, the tax shall be payable by the person to whom the property in the vehicle has passed and the provisions of the Act and of these Regulations shall apply to such person as they apply to a registered person, subject to the modifications mentioned in paragraph (3) below.
(3) The following modifications shall have effect—
(a) in section 5(2)(b) of the Act, the reference to a vehicle which is delivered under an agreement providing for its sale or return shall be deemed to include a reference to a vehicle which has been so delivered before the property therein was transferred as mentioned in paragraph (1) above;
(b) in section 5(2)(c) of the Act, the reference to the premises of a registered person shall be deemed to include a reference to the premises of the person by whom the vehicle is transferred; and
(c) where the person to whom the vehicle is transferred is not liable to be registered or the Commissioners do not think fit to register him, the tax shall be accounted for and paid by him at the time it becomes due, and in such a case, the provisions of regulation 13 below shall not apply.
Death, bankruptcy or incapacity of a registered person
6.—(1) If a registered person dies or becomes bankrupt or incapacitated, the Commissioners may, from the date on which he died or became bankrupt or incapacitated, until some other person is registered in respect of his business or the incapacity ceases, as the case may be, treat as a registered person any person carrying on that business and the provisions of the Act and of these Regulations shall apply to any person so treated as though he were a registered person.
(2) Any person carrying on such business as aforesaid shall, within 21 days of commencing to do so, inform the Commissioners in writing of the date of the death or of the nature of the incapacity and the date on which it began.
PART III
ACCOUNTING FOR AND PAYMENT OF THE TAX
Keeping of records by registered persons
7. Save as the Commissioners otherwise direct, a registered person shall keep the following records and accounts and shall preserve them for a period of not less than 3 years—
(a) a record of every vehicle made or imported by him, including its identifying particulars;
(b) a record of every vehicle appropriated to his own use, the date when it was so appropriated and the amount of the tax due;
(c) a record of every vehicle delivered by him under an agreement providing for its sale or return including—
(i) the name and address of the person to whom, and the date on which, it was so delivered,
(ii) a copy of the agreement and of any documents applying the agreement to the vehicle,
(iii) any return under regulation 11 below or other notification received by him that the vehicle has ceased to be his property or is treated as having so ceased under regulation 12 below, and
(iv) the date the tax on it became due and the amount thereof;
(d) a record of every vehicle sent out from his premises, including—
(i) the name and address of...
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