Vehicle Excise and Registration Act 1994

• (2) The regulations may provide that a person is guilty of an offence if within such reasonable period as is found in accordance with prescribed rules he fails to deliver up a licence that is void by virtue of provision made under paragraph 5(4), and that a person guilty of such an offence shall be liable on summary conviction to a penalty of whichever is the greater of—

• (a) level 3 on the standard scale;

• (b) an amount equal to five times the annual rate of duty that was payable on the grant of the licence or would have been so payable if it had been taken out for a period of twelve months.

• (3) The regulations may provide that where a person is convicted of an offence under provision made by virtue of sub-paragraph (2) he must pay, in addition to any penalty, an amount found in accordance with prescribed rules.

• (4) The regulations may provide that if—

• (a) a voucher is void by virtue of provision made under paragraph 5(4),

• (b) a person seeks to set the sum concerned against the amount of any vehicle excise duty, and

• (c) he knows the voucher is void,

he is guilty of an offence and liable on summary conviction to a fine not exceeding level 5 on the standard scale.

• (5) The regulations may provide that a person who in connection with—

• (a) obtaining a voucher for which provision is made under paragraph 5, or

• (b) obtaining a refund of any sum in respect of which such a voucher is issued,

makes a declaration which to his knowledge is either false or in any material respect misleading is guilty of an offence.

• (6) The regulations may provide that a person is guilty of an offence if he forges, fraudulently alters, fraudulently uses, fraudulently lends or fraudulently allows to be used by another person a voucher for which provision is made under paragraph 5.

• (7) The regulations may provide that a person guilty of an offence under provision made under sub-paragraph (5) or (6) is liable—

• (a) on summary conviction, to a fine not exceeding the statutory maximum, and

• (b) on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine or (except in Scotland) to both.

Vouchers: general

7

Without prejudice to anything in paragraphs 5(4) and 6 the regulations may include provision for purposes corresponding to those of sections 19A and 36 subject to such additions, omissions or other modifications as the Secretary of State thinks fit.

Disputes

8

The regulations may make provision about the proceedings to be followed where a dispute occurs as a result of the regulations, and in particular provision may be made—

• (a) for an application to be made to a magistrates’ court or (in Northern Ireland) a court of summary jurisdiction;

• (b) for a court to order a sum to be paid by the Secretary of State.

Authorised persons

9

As regards anything falling to be done under the regulations (such as receiving payment of a charge or other sum or issuing a voucher) the regulations may provide that it may be done—

• (a) by an authorised person, or

• (b) by an authorised person or a person acting under his direction.

Application of provisions

10

• (1) The regulations may provide that they shall only apply where the authorised person has reason to believe that the offence mentioned in paragraph 1(1) is being committed before such date as may be prescribed.

• (2) The regulations may provide that they shall only apply where the vehicle mentioned in paragraph 1(1) is in a prescribed area.

• (3) Different dates may be prescribed under paragraph 1(1) or sub-paragraph (1) above in relation to different areas prescribed under sub-paragraph (2) above.

Interpretation

11

• (1) The regulations may make provision as to the meaning for the purposes of the regulations of “owner” as regards a vehicle.

• (2) In particular, the regulations may provide that for the purposes of the regulations—

• (a) the owner of a vehicle at a particular time shall be taken to be the person by whom it is then kept;

• (b) the person by whom a vehicle is kept at a particular time shall be taken to be the person in whose name it is then registered by virtue of this Act.

12

• (1) The regulations may make provision as to the meaning in the regulations of “authorised person”.

• (2) In particular, the regulations may provide that—

• (a) references to an authorised person are to a person authorised by the Secretary of State for the purposes of the regulations;

• (b) an authorised person may be a local authority or an employee of a local authority or a member of a police force or some other person;

• (c) different persons may be authorised for the purposes of different provisions of the regulations.

13

In this Schedule—

• (a) references to an immobilisation device are to a device or appliance which is an immobilisation device for the purposes of section 104 of the Road Traffic Regulation Act 1984 (immobilisation of vehicles illegally parked);

• (b) references to an immobilisation notice are to a notice fixed to a vehicle in accordance with the regulations;

• (c) “prescribed” means prescribed by regulations made under this Schedule.

SCHEDULE

Notes:

Editorial notes

[^c12507131]: Act: applied (1.5.1995) by 1995 c. 4, s. 19, Sch. 4 Pt. X paras. 41(3), 42(5) Act excluded (23.6.1999) by S.I. 1999/1736, art. 8(8) Act amended (28.7.2000) by 2000 c. 17, s. 23, Sch. 4 para. 12(1) Act restricted (E.W.S.) (1.2.2001) by S.I. 2001/25, reg. 15 Act modified (retrospective to 1.4.2001) by 2001 c. 9, s. 13(5)(6)(11)(14)

[^c12507141]: Act partly in force at 1.9.1994, see s. 66(1) and Sch. 4, para. 9

[^c18029631]: S. 1(1)-(1D) substituted (30.11.2003) for s. 1(1) by Finance Act 2002 (c. 23), s. 19, Sch. 5 para. 2; S.I. 2003/3086, art. 2(b)

[^c18043241]: S. 2(2)-(7) substituted (30.11.2003) for s. 2(2)-(4) by Finance Act 2002 (c. 23), s. 19, Sch. 5 para. 3; S.I. 2003/3086, art. 2(b)

[^c18069091]: S. 4(3) repealed (7.4.2005 with effect as mentioned in s. 7(13) of the amending Act) by Finance Act 2005 (c. 7), s. 7(2)(a), Sch. 11 Pt. 1

[^c18069111]: Words in s. 4(7) repealed (7.4.2005 with effect as mentioned in s. 7(13) of the amending Act) by Finance Act 2005 (c. 7), s. 7(2)(b), Sch. 11 Pt. 1

[^c19684941]: S. 5(3)(4) inserted (19.7.2007) by Finance Act 2007 (c. 11), s. 106(1)

[^c18136081]: S. 7(1) extended (S.) (8.2.2007) by Wireless Telegraphy Act 2006 (c. 36), ss. 51(1), 126(2)

[^c12507441]: Words in s. 7(1)(a) substituted (17.9.2002) by 2001 c. 3, Pt. 3, ss. 32(1)(a), 44; S.I. 2002/2377, art. 2(a)

[^c12507451]: Word in s. 7(1)(b) inserted (17.9.2002) by 2001 c. 3, Pt. 3, ss. 32(1)(b)(i), 44; S.I. 2002/2377, art. 2(a)

[^c12507461]: Words in s. 7(1)(b) inserted (17.9.2002) by 2001 c. 3, Pt. 3, ss. 32(1)(b)(ii), 44; S.I. 2002/2377, art. 2(a)

[^c12507471]: Words in s. 7(1) substituted (1.5.1995 with effect as mentioned in Sch. 4 Pt. V para. 30(3) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. V para. 30(1)(a)(3)

[^c12507481]: Words in s. 7(2) substituted (17.9.2002) by 2001 c. 3, Pt. 4, ss. 43, 44, Sch. para. 3(a); S.I. 2002/2377, art. 2(c)

[^c12507491]: Word in s. 7(2) substituted (1.5.1995 with effect as mentioned in Sch. 4 Pt. V para. 30(3) of the amending Act) by 1995 c. 4, 19, Sch. 4 Pt. V para. 30(1)(b)(3)

[^c12507501]: Words in s. 7(2) inserted (29.4.1996 with effect as mentioned in s. 17(14) of the amending Act) by 1996 c. 8, s. 17(9)(a)(14)

[^c12507511]: Words in s. 7(2) substituted (17.9.2002) by 2001 c. 3, Pt. 4, ss. 43, 44, Sch. para. 3(b); S.I. 2002/2377, art. 2(c)

[^c12507521]: Words in s. 7(2) inserted (29.4.1996 with effect as mentioned in s. 17(14) of the amending Act) by 1996 c. 8, s. 17(9)(b)(14)

[^c12507531]: S. 7(3)(b)(ba) substituted (1.5.1995 with effect as mentioned in Sch. 4 Pt. IV para. 29 of the amending Act) for s. 7(3)(b) by 1995 c. 4, s. 19, Sch. 4 Pt. IV paras. 18, 29

[^c12507541]: S. 7(3A)(3B) inserted (29.4.1996 with effect as mentioned in Sch. 2 para. 2(3) of the amending Act) by 1996 c. 8, s. 23, Sch. 2 para. 2(1)-(3)

[^c12507561]: Word in s. 7(3B) inserted (31.7.1997 with effect as mentioned in s. 14(2) of the amending Act) by 1997 c. 58, s. 14(1)(2) (with s. 3(3))

[^c12507571]: S. 7(3B)(b)(i)(ii) and preceding “;and” inserted (31.7.1997 with effect as mentioned in s. 14(2) of the amending Act) by 1997 c. 58, s. 14(1)(2) (with s. 3(3))

[^c18043291]: S. 7(4) substituted (30.11.2003) by Finance Act 2002 (c. 23), s. 19, Sch. 5 para. 4; S.I. 2003/3086, art. 2(b)

[^c12507621]: S. 7(8) inserted (29.4.1996 with effect as mentioned in s. 17(14) of the amending Act) by 1996 c. 8, s. 17(10)(14)

[^c19865401]: Words in s. 7A heading substituted (20.7.2005) by Finance (No. 2) Act 2005 (c. 22), s. 66(8)

[^c19865341]: Words in s. 7A(1) substituted (20.7.2005) by Finance (No. 2) Act 2005 (c. 22), s. 66(3)

[^c19865351]: S. 7A(1A)-(1D) inserted (20.7.2005) by Finance (No. 2) Act 2005 (c. 22), s. 66(4)

[^c19865361]: S. 7A(2)(c)(i)(ii) substituted (20.7.2005) by Finance (No. 2) Act 2005 (c. 22), s. 66(5)

[^c19865391]: Words in s. 7A(3)(b) substituted (20.7.2005) by Finance (No. 2) Act 2005 (c. 22), s. 66(6)

[^c19865411]: S. 7A(4)(a) repealed (20.7.2005) by Finance (No. 2) Act 2005 (c. 22), ss. 66(7), 70, Sch. 11 Pt. 5(1)

[^c19865461]: Words in s. 7B heading substituted (20.7.2005) by Finance (No. 2) Act 2005 (c. 22), s. 66(11)

[^c19865441]: Words in s. 7B(1) substituted (20.7.2005) by Finance (No. 2) Act 2005 (c. 22), s. 66(10)(a)

[^c19865451]: Words in s. 7B(1) substituted (20.7.2005) by Finance (No. 2) Act 2005 (c. 22), s. 66(10)(b)

[^c12507631]: S. 9(3): prescribed sum substituted (2.9.1996) by S.I. 1996/2008, reg. 2

[^c19523831]: Ss. 7A, 7B inserted (24.7.2002 for the purpose of the exercise of any power to make regulations and 30.11.2003 otherwise) by Finance Act 2002 (c. 23), s. 19, Sch. 5 para. 5 ; S.I. 2003/3086, art. 2(b)

[^c18135951]: S. 7C inserted (S.) (19.7.2006) by Finance Act 2006 (c. 25), s. 15

[^c12507671]: Words in s. 11(1) substituted (1.5.1995 with effect as mentioned in Sch. 4 para. 30(3) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. V para. 30(2)(a)(3)

[^c12507681]: Words in s. 11(1) substituted (1.5.1995 with effect as mentioned in Sch. 4 para. 30(3) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. V para. 30(2)(b)(3)

[^c12507691]: S. 11(1A) inserted (29.4.1996) by 1996 c. 8, s. 23, Sch. 2 para. 3

[^c12507761]: Words in s. 13(1)(c) inserted (1.5.1995 with effect as mentioned in Sch. 4 para. 31(3) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. V para. 31(1)(3)

[^c12507771]: S. 13(1A) inserted (1.5.1995 with effect as mentioned in Sch. 4 para. 31(3) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. V para. 31(2)(3)

[^c16987501]: Words in s. 13(3)(a) substituted (24.7.2002 with application as mentioned in s. 18(3) of the amending Act) by Finance Act 2002 (c. 23), s. 18(2)

[^c18122201]: Words in s. 13(3)(b) substituted (7.4.2005 with effect as mentioned in s. 7(16) of the amending Act) by Finance Act 2005 (c. 7), s. 7(3)

[^c18122241]: S. 13(7) inserted (7.4.2005 with effect as mentioned in s. 7(14)(16) of the amending Act) by Finance Act 2005 (c. 7), s. 7(5)

[^c12507811]: S. 15 restricted (1.5.1995 with effect as mentioned in Sch. 4 para. 39(1) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. IX para. 39 S. 15 restricted (29.4.1996 with effect as mentioned in s. 17(12) of the amending Act) by 1996 c. 8, s. 17(12)(13) S. 15 modified (27.7.1999) by 1999 c. 16, s. 9, Sch. 1 para. 9(3)-(5)

[^c12507831]: Words in s. 15(4) inserted (1.5.1995 with effect as mentioned in Sch. 4 para. 29 of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. IV paras. 19, 29

[^c18054901]: S. 16 repealed (10.7.2003 with effect as mentioned in s. 16(3) of the amending Act) by Finance Act 2003 (c. 14), ss. 16(2), 216, Sch. 43 Pt. 1(4)

[^c12507941]: S. 17(3)-(7) repealed (1.5.1995 with effect in accordance with Sch. 29 Pt. V(2) Note of the amending Act) by 1995 c. 4, ss. 19, 162, Sch. 4 Pt. III paras. 15, 16, Sch. 29 Pt. V(2) Note

[^c12508001]: S. 19A inserted (1.5.1995 with effect as mentioned in Sch. 4 para. 32(4) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. V para. 32(1)(4)

[^c12508011]: 1979 c. 2.

[^c12508021]: S. 19B inserted (19.3.1997) by 1997 c. 16, s. 19(1)

[^c12508031]: S. 20(3) substituted (1.5.1995 with effect as mentioned in Sch. 4 para. 29 of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. IV paras. 21, 29

[^c18054891]: S. 15A inserted (10.7.2003 with effect as mentioned in s. 16(3) of the amending Act) by Finance Act 2003 (c. 14), s. 16(1)

[^c18063271]: S. 19C inserted (22.7.2004 with effect as mentioned in s. 18(4) of the amending Act and with effect 14.10.2005 in accordance with Appointed Day Order) by Finance Act 2004 (c. 12), s. 18(2); S.I. 2005/2356, art. 2

[^c12508081]: S. 21(1) substituted (1.4.1998) by 1997 c. 16, s. 18, Sch. 3 para. 2; S.I. 1998/560, art. 2

[^c12508091]: Words in s. 21(1)(2) inserted (1.5.1995) by 1995 c. 4, s. 19, Sch. 4 Pt. VI para. 33

[^c12508101]: S. 21(3)(4) inserted (1.5.1995) by 1995 c. 4, s. 19, Sch. 4 Pt. VI para. 33

[^c12508921]: Words in s. 22(1)(d) inserted (29.4.1996) by 1996 c. 8, s. 23, Sch. 2 para. 4(1)(2)

[^c12508931]: S. 22(1)(dd) inserted (1.5.1995) by 1995 c. 4, s. 19, Sch. 4 Pt. IV para. 34(1)(2)

[^c12508941]: Words in s. 22(1)(dd) inserted (29.4.1996) by 1996 c. 8, s. 23, Sch. 2 para. 4(1)(3)

[^c12508951]: S. 22(1)(g): word immediately preceding para. (h) repealed (29.4.1996) by 1996 c. 8, s. 205, Sch. 41 Pt. II(6)

[^c12508961]: Word in s. 22(1)(h) inserted (17.9.2002) by 2001 c. 3, ss. 33(1), 44; S.I. 2002/2377, art. 2(b)

[^c12508971]: Words in s. 22(1)(h) inserted (29.4.1996) by 1996 c. 8, s. 23, Sch. 2 para. 4(1)(4)

[^c12508981]: S. 22(1)(i) inserted (29.4.1996) by 1996 c. 8, s. 23, Sch. 2 para. 4(1)(4)

[^c12508991]: S. 22(1A)(1B) inserted (1.5.1995) by 1995 c. 4, s. 19, Sch. 4 Pt. IV para. 34(1)(3)

[^c12509011]: Word in s. 22(1B) repealed (29.4.1996) by 1996 c. 8, s. 205, Sch. 41 Pt. II(6)

[^c12509021]: Words in s. 22(1B)(a) substituted (29.4.1996) by 1996 c. 8, s. 23, Sch. 2 para. 5

[^c12509031]: S. 22(1C) inserted (29.4.1996) by 1996 c. 8, s. 23, Sch. 2 para. 6

[^c12509041]: S. 22(1D)-(1G) inserted (29.4.1996) by 1996 c. 8, s. 23, Sch. 2 para. 7

[^c18043391]: S. 22(1D)(aa) inserted (30.11.2003) by Finance Act 2002 (c. 23), s. 19, Sch. 5 para. 6(1); S.I. 2003/3086, art. 2(b)

[^c18031282]: S. 22(1DA) inserted (24.7.2002 for the purpose of the exercise of any power to make regulations and 30.11.2003 otherwise) by Finance Act 2002 (c. 23), s. 19, Sch. 5 para. 6(2); S.I. 2003/3086, art. 2(b)

[^c12509081]: S. 22(2A)-(2C) inserted (31.7.1997) by 1997 c. 58, s. 14(3)

[^c12509091]: Words in s. 22(2A)(a)(i) substituted (17.9.2002) by 2001 c. 3, ss. 32(2)(a), 44; S.I. 2002/2377, art. 2(a)

[^c12509101]: Word in s. 22(2A)(a)(ii) inserted (17.9.2002) by 2001 c. 3, ss. 32(2)(b)(i), 44; S.I. 2002/2377, art. 2(a)

[^c12509111]: Words in s. 22(2A)(a)(ii) inserted (17.9.2002) by 2001 c. 3, ss. 32(2)(b)(ii), 44; S.I. 2002/2377, art. 2(a)

[^c12509121]: Word in s. 22(2A)(a) repealed (31.7.1998 with effect as mentioned in Sch. 27 Pt. I(4) Note of the amending Act) by 1998 c. 36, s. 165, Sch. 27 Pt. I(4) Note

[^c12509131]: S. 22(2A)(c)(d) inserted (31.7.1998) by 1998 c. 36, s. 18

[^c12509151]: Word in s. 22(2A)(d) inserted (17.9.2002) by 2001 c. 3, ss. 43, 44, Sch. para. 4(a)(c); S.I. 2002/2377, art. 2(c)

[^c12509161]: Words in s. 22(2A)(d) inserted (17.9.2002) by 2001 c. 3, ss. 43, 44, Sch. para. 4(b); S.I. 2002/2377, art. 2(c)

[^c12509201]: S. 22(3) repealed (31.7.1997) by 1997 c. 58, s. 52, Sch. 8 Pt. I

[^c18054931]: Words in s. 22ZA(1)(a)(i)(ii) inserted (10.7.2003) by Finance Act 2003 (c. 14), s. 15

[^c12509221]: S. 22A inserted (17.9.2002) by 2001 c. 3, ss. 33(2), 44; S.I. 2002/2377, art. 2(b)

[^c16987471]: S. 22ZA inserted (24.7.2002) by Finance Act 2002 (c. 23), s. 17

[^c12509231]: 1978 c. 30.

[^c19685011]: S. 26(1)(1A) substituted (19.7.2007) for s. 26(1) by Vehicle Registration Marks Act 2007 (c. 14), s. 1(1)

[^c19685031]: Words in s. 26(2)(a) substituted (19.7.2007) by Vehicle Registration Marks Act 2007 (c. 14), s. 1(2)(a)

[^c19685051]: Words in s. 26(2)(f) substituted (19.7.2007) by Vehicle Registration Marks Act 2007 (c. 14), s. 1(2)(b)

[^c12509251]: S. 27A andcross-heading inserted (prosp.) by 2001 c. 3, ss. 34, 44

[^c12509241]: S. 27A and cross-heading inserted (prosp.) by 2001 c. 3, ss. 34, 44

[^c18123251]: S. 28A and cross heading inserted (1.7.2005) by Serious Organised Crime and Police Act 2005 (c. 15), s. 151; S.I. 2005/1521, art. 3(1)(u) (subject to art. 3(4)(5))

[^c12509261]: Words in s. 29(3) inserted (29.4.1996 with effect as mentioned in Sch. 2 para. 9(2) of the amending Act) by 1996 c. 8, s. 23, Sch. 2 para. 9

[^c12509271]: S. 29(3A) inserted (29.4.1996 with effect as mentioned in Sch. 2 para. 9(2) of the amending Act) by 1996 c. 8, s. 23, Sch. 2 para. 9

[^c18083031]: Words in s. 29(7) substituted (30.11.2003) by Finance Act 2002 (c. 23), s. 19, Sch. 5 para. 7; S.I. 2003/3086, art. 2(b)

[^c12509281]: Words in s. 31(5)(b) repealed (1.5.1995 with effect as mentioned in Sch. 4 para. 35(2) and Sch. 29 Pt. V(3) Note 1 of the amending Act) by 1995 c. 4, ss. 19, 162, Sch. 4 Pt. VII para. 35, Sch. 29 Pt. V(3) Note 1

[^c19076081]: S. 31A excluded (27.11.2003) by The Finance Act 2002, Section 19 (Appointed Days etc.) Order 2003 (S.I. 2003/3086), {art. 3}

[^c18123121]: S. 32: words in heading substituted (19.12.2003) by Finance Act 2002 (c. 23), s. 19, Sch. 5 para. 9(2); S.I. 2003/3086, art. 2(a)

[^c18123081]: Words in s. 32(1) inserted (19.12.2003) by Finance Act 2002 (c. 23), s. 19, Sch. 5 para. 9(1)(a); S.I. 2003/3086, art. 2(a)

[^c20409121]: S. 32(1)(b) substituted (1.4.1996) by 1995 c. 40, ss. 5, 7(2), Sch. 4 para. 90(2)

[^c18122351]: Words in s. 32(1)(c) substituted (28.7.2003 for N.I.) by The Criminal Justice (Northern Ireland) Order 2003 (S.I. 2003/1247), art. 36(1), Sch. 1 para. 15(a); S.R. 2003/352, art. 2(d)

[^c18122381]: Words repealed (28.7.2003 for N.I.) by The Criminal Justice (Northern Ireland) Order 2003 (S.I. 2003/1247), art. 36, Sch. 1 para. 15(b), Sch. 2; S.R. 2003/352, art. 2(d)

[^c18123111]: Words in s. 32(1) inserted (19.12.2003) by Finance Act 2002 (c. 23), s. 19, Sch. 5 para. 9(1)(b); S.I. 2003/3086, art. 2(a)

[^c20409131]: 1980 c. 43.

[^c20409141]: 1954 c. 9 (N.I.).

[^c20409151]: S. 32A inserted (1.5.1995) by 1995 c. 4, s. 19, Sch. 4 Pt. VII para. 36(1)

[^c18121621]: Words in s. 34(4) substituted (30.11.2003) by Finance Act 2002 (c. 23), s. 19, Sch. 5 para. 11; S.I. 2003/3086, art. 2(b)

[^c12509621]: S. 35A inserted (1.5.1995 with effect as mentioned in Sch. 4 para. 33(4) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. V para. 32(2)(4)

[^c12509631]: Words in s. 35A(1)(a) inserted (19.3.1997) by 1997 c. 16, s. 19(2)(a)

[^c12509671]: S. 35A(3)-(7) inserted (31.7.1998 with effect as mentioned in s. 19(5) of the amending Act) by 1998 c. 36, s. 19(3)(5)

[^c18156831]: S. 35A(5)(a)(b) substituted for words (7.4.2005 with effect as mentioned in s. 7(15) of the amending Act) by Finance Act 2005 (c. 7), s. 7(6)

[^c16988401]: Words in s. 35A(5)(b) substituted (24.7.2002 with application as mentioned in s. 18(4) of the amending Act) by Finance Act 2002 (c. 23), s. 18(2)

[^c12509781]: Words in s. 36(1) substituted (1.5.1995 with effect as mentioned in Sch. 4 para. 32(4) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. V para. 32(3)(4)

[^c18156901]: S. 36(3)(a)(b) substituted for words (7.4.2005 with effect as mentioned in s. 7(15) of the amending Act) by Finance Act 2005 (c. 7), s. 7(6)

[^c16988431]: Words in s. 36(3)(b) substituted (24.7.2002 with application as mentioned in s. 18(4) of the amending Act) by Finance Act 2002 (c. 23), s. 18(2)

[^c12509801]: S. 36(4)(4A) substituted (31.7.1998 with effect as mentioned in s. 19(5) of the amending Act) for s. 36(4) by 1998 c. 36, s. 19(3)(5)

[^c12509811]: S. 36(6) inserted (31.7.1998 with effect as mentioned in s. 19(5) of the amending Act) by 1998 c. 36, s. 19(4)(5)

[^c12509821]: Words in s. 37(2) repealed (1.5.1995 with effect as mentioned in Sch. 4 para. 37(3) and Sch. 29 Pt.V(3) Note 2 of the amending Act) by 1995 c. 4, ss. 19, 162, Sch. 4 Pt. VII para. 37(1)(3), Sch. 29 Pt.V(3) Note 2

[^c12509841]: Words in s. 39(2)(a) substituted (1.5.1995 with effect as mentioned in Sch. 4 para. 29 of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. IV paras. 22(a), 29

[^c12509851]: Words in s. 39(4)(a) substituted (1.5.1995 with effect as mentioned in Sch. 4 para. 29 of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. IV paras. 22(b), 29

[^c12509861]: Words after para. (b) in s. 39(4) substituted (1.5.1995 with effect as mentioned in Sch. 4 para. 29 of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. IV paras. 22(c), 29

[^c12509871]: Words in s. 39(5)(a) substituted (1.5.1995 with effect as mentioned in Sch. 4 para. 29 of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. IV paras. 22(b), 29

[^c12509881]: Words after para. (b) in s. 39(5) substituted (1.5.1995 with effect as mentioned in Sch. 4 para. 29 of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. IV paras. 22(c), 29

[^c12509891]: Words in s. 40(2) substituted (1.5.1995 with effect as mentioned in Sch. 4 para. 29 of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. IV paras. 23(a), 29

[^c12509901]: Words in s. 40(2) substituted (1.5.1995 with effect as mentioned in Sch. 4 para. 29 of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. IV paras. 23(b), 29

[^c12510091]: S. 41(1)(b) substituted (1.4.1996) by 1995 c. 40, ss. 5, 7(2), Sch. 4 para. 90(3)

[^c12510101]: 1950 c. 7 (N.I.).

[^c12510111]: 1980 c. 43.

[^c12510121]: 1954 c. 9 (N.I.).

[^c12510161]: 1988 c. 52.

[^c12510171]: Words in s. 42(5)(b) substituted (29.4.1996) by 1996 c. 8, s. 22(1)

[^c12510181]: 1988 c. 52.

[^c12510191]: S. 42(6)(b) substituted (29.4.1996) by 1996 c. 8, s. 22(2)

[^c12510201]: S.I. 1995/2994 (N.I. 18).

[^c12510211]: S. 43A inserted (1.4.1998) by 1997 c. 16, s. 18, Sch. 3 para. 5; S.I. 1998/560, art. 2

[^c12510221]: S. 43B inserted (17.9.2002) by 2001 c. 3, ss. 43, 44, Sch. para. 5; S.I. 2002/2377, art. 2

[^c18236841]: S. 45 applied (28.7.2000) by 2000 c. 17, s. 20(10) S. 45 applied (1.7.2001) by 2001 c. 9, s. 8(10)(11)(12)

[^c18236851]: S. 45 excluded (8.2.2007) by Wireless Telegraphy Act 2006 (c. 36), ss. 51(6), 126(2)

[^c18236861]: S. 45(2A) inserted (29.4.1996) by 1996 c. 8, s. 23, Sch. 2 para. 11(1)(2)

[^c18236871]: Words in s. 45(3) inserted (29.4.1996) by 1996 c. 8, s. 23, Sch. 2 para. 11(1)(3)

[^c18236881]: S. 45(3A)(3B) inserted (1.5.1995 with effect as mentioned in Sch. 4 para. 29 of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. IV paras. 24, 29

[^c18270791]: Words in s. 46(1) substituted (1.4.1998) by 1997 c. 16, s. 18, Sch. 3 para. 7(1)(a); S.I. 1998/560, art. 2

[^c18270841]: Words in s. 46(2)(3) inserted (1.4.1998) by 1997 c. 16, s. 18, Sch. 3 para. 7(1)(b); S.I. 1998/560, art. 2

[^c18270901]: Words in s. 46(2)(3) inserted (1.4.1998) by 1997 c. 16, s. 18, Sch. 3 para. 7(1)(b); S.I. 1998/560, art. 2

[^c18274591]: S. 46A inserted (29.4.1996) by 1996 c. 8, s. 23, Sch. 2 para. 12

[^c18235941]: S. 43C and preceding cross heading inserted (1.7.2005) by Serious Organised Crime and Police Act 2005 (c. 15), s. 150(1); S.I. 2005/1521, art. 3(1)(u) (subject to art. 3(4)(5))

[^c18235841]: S. 43C and preceding cross heading inserted (1.7.2005) by Serious Organised Crime and Police Act 2005 (c. 15), s. 150(1); S.I. 2005/1521, art. 3(1)(u) (subject to art. 3(4)(5))

[^c18043441]: Word in s. 47(1)(2)(a) inserted (19.12.2003) by Finance Act 2002 (c. 23), s. 19, Sch. 5 para. 12; S.I. 2003/3086, art. 2(a)

[^c12510421]: Words in s. 47(1)(2) inserted (29.4.1996 with effect as mentioned in Sch. 2 para. 14(3) of the amending Act) by 1996 c. 8, s. 23, Sch. 2 para. 14(1)(a)(3)

[^c12510441]: 1979 c. 2.

[^c18043481]: Word in s. 48(3)(a) inserted (19.12.2003) by Finance Act 2002 (c. 23), s. 19, Sch. 5 para. 13; S.I. 2003/3086, art. 2(a)

[^c12510471]: Words in s. 48(3) inserted (29.4.1996 with effect as mentioned in Sch. 2 para. 14(3) of the amending Act) by 1996 c. 8, s. 23, Sch. 2 para. 14(1)(b)(3)

[^c12510481]: Words in s. 48(4) substituted (1.4.1996) by 1995 c. 40, ss. 5, 7(2), Sch. 4 para. 90(4)

[^c12510511]: Words in s. 51(1) substituted (1.4.1998) by 1997 c. 16, s. 18, Sch. 3 para. 7(2); S.I. 1998/560, art. 2

[^c18054981]: Words in s. 51(3)(b)(i) substituted (1.9.2004) by Courts Act 2003 (c. 39), s. 109(1), Sch. 8 para. 362(a); S.I. 2004/2066, art. 2(c)(xvi) (subject to art. 3)

[^c12510531]: S.I.1981/1675 (N.I.26).

[^c12510541]: S. 51A inserted (29.4.1996) by 1996 c. 8, s. 23, Sch. 2 para. 13

[^c12510711]: S. 52(3)-(6) substituted (31.1.1997) for s. 52(3)-(5) by 1995 c. 38, s. 15(1), Sch. 1 para. 19 (with ss. 1(3), 6(4)(5), 14); S.I. 1996/3217, art. 2

[^c12510731]: S. 52(5) repealed (6.9.1999) by S.I. 1997/2983 (N.I. 21), art. 13(2), Sch. 2 (with art. 12); S.R. 1999/339, art. 2

[^c12510751]: Words in s. 52(6) repealed (6.9.1999) by S.I. 1997/2983 (N.I. 21), art. 13(2), Sch. 2 (with art. 12); S.R. 1999/339, art. 2

[^c18044061]: Word in s. 53 inserted (19.12.2003) by Finance Act 2002 (c. 23), s. 19, Sch. 5 para. 14; S.I. 2003/3086, art. 2(a)

[^c18045381]: Words in s. 54 inserted (19.12.2003) by Finance Act 2002 (c. 23), s. 19, Sch. 5 para. 15; S.I. 2003/3086, art. 2(a)

[^c12510861]: Words in s. 55(1) substituted (1.9.1998) by 1998 c. 15, s. 4(2)(c); S.I. 1998/1837, art. 2

[^c12510871]: 1980 c. 43.

[^c12510881]: S.I. 1981/1675 (N.I.26).

[^c12510891]: Words in s. 55(1) substituted (29.4.1996 with effect as mentioned in Sch. 2 para. 14(3) of the amending Act) for s. 55(1)(a)(b) by 1996 c. 8, s. 23, Sch. 2 para. 14(2)(3)

[^c18055031]: Words in s. 55(2)(a)(ii) substituted (1.9.2004) by Courts Act 2003 (c. 39), s. 109(1), Sch. 8 para. 362(b); S.I. 2004/2066, art. 2(c)(xvi) (subject to art. 3)

[^c12510901]: Words in s. 55(5)(a) substituted (1.9.1998) by 1998 c. 15, s. 4(1)(b); S.I. 1998/1837, art. 2

[^c12510911]: 1980 c. 43.

[^c12510921]: S.I. 1981/1675 (N.I.26).

[^c12510931]: 1979 c. 2.

[^c12510941]: Words in s. 57(1) repealed (29.4.1996) by 1996 c. 8, ss. 23, 205, Sch. 16, Sch. 41 Pt. II Note

[^c18046021]: S. 57(7A) inserted (30.11.2003) by Finance Act 2002 (c. 23), s. 19, Sch. 5 para. 16; S.I. 2003/3086, art. 2(b)

[^c18030781]: S. 57(8) repealed (24.7.2002) by Finance Act 2002 (c. 23), ss. 20(2)(b), 141, Sch. 40 Pt. 1(5)

[^c18064461]: Words in s. 58(1) substituted (22.7.2004 with effect as mentioned in s. 18(4) of the amending Act) by Finance Act 2004 (c. 12), s. 18(3)

[^c12510951]: 1990 c. 29.

[^c12510961]: S. 59(2)(a) applied (1.9.2001) by S.I. 2001/561, reg. 11(4)

[^c12510971]: S. 59(6) inserted (29.4.1996) by 1996 c. 8, s. 23, Sch. 2 para. 15

[^c12510981]: Words in s. 60(2) inserted (1.5.1995 with effect as mentioned in Sch. 4 para. 29 of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. IV paras. 25, 29

[^c19685071]: Words in s. 60(3) inserted (19.7.2007) by Finance Act 2007 (c. 11), s. 106(2)

[^c12510991]: S. 60A inserted (1.5.1995 with effect as mentioned in Sch. 4 para. 29 of the amending Act) by 1995 c. 4, s. 19, Pt. IV paras. 26, 29

[^c12511001]: S.I. 1981/154 (N.I. 1).

[^c12511171]: 1988 c. 52.

[^c12511181]: Words in s. 61(3)(a) inserted (1.5.1995 with effect as mentioned in Sch. 4 para. 29 of the amending Act) by 1995 c. 4, s. 19, Sch. 4 paras. 27(1)(a), 29

[^c12511191]: S. 61(3)(c) and preceding word repealed (1.5.1995 with effect as mentioned in Sch. 4 para. 29 and Sch. 29 Pt. V(2) Note of the amending Act) by 1995 c. 4, ss. 19, 162, Sch. 4 paras. 27(1)(b), 29, Sch. 29 Pt. V(2) Note