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EXPLANATORY NOTE The clause gives effect to the schedule of enforcement provisions described below. Sub-sections (1) and (2) of Section 1 of the schedule state that the enforcement provisions contained in this schedule apply to those vehicles which may be charged different rates of Vehicle Excise Duty by reference to their characteristics (i.e. private and light goods vehicles, light passenger vehicles charged VED under the new graduated rates of duty, and motorcycles). Sub-section (1) of Section 2 of the schedule confers on the Secretary of State the power to make regulations concerning the particulars to be furnished on a licence application for a vehicle covered by the Schedule. Sub-section (2) of Section 2 of the schedule prescribes that the regulations may provide for different particulars to be requested for different vehicle and licence types. Sub-section (3) of Section 2 states that these particulars may include details other than those required for the purpose of VED and which apply to matters other than the vehicle for which a licence application is being made. Sub-section (4) of Section 2 of the schedule requires all those making a licence application to which the schedule applies to supply any information that the Secretary of State requires and to make any declaration required by the Secretary of State. Sub-section (5) of Section 2 of the schedule provides that, where the person taking out the licence agrees to comply with certain conditions specified by the Secretary of State, that person is not required to make a declaration. This section can apply where information is being passed to the Secretary of State by electronic means. Sub-section (6) of Section 2 of the schedule provides that, in respect of licence applications governed by Section 2 of the schedule, the provisions set out in this schedule shall have effect in place of the provisions set out in subsections (1) to (3B) of Section 7 of the Vehicle Excise and Registration Act 1994. Section (3) of the schedule confers on the Secretary of State the power to make regulations requiring a licence application to which this schedule refers to be supported by evidence, and authorising him to refuse to issue a licence where such evidence is not provided. Section (4) of the schedule governs the circumstances in which the powers conferred in sections 5 to 11 (described below) may be enforced. These are where a licence application is made on the basis that the vehicle is one to which the schedule applies, and where either this is not the case or where the duty payable is higher than that stated on the application. Section (5) of the schedule confers on the Secretary of State the power to declare a licence void as from the time it was granted. Sub-sections (1) and (2) of Section (6) of the schedule confer on the Secretary of State the power to require the payment of the balance of duty within a reasonable period, and provide that if that requirement is not complied with, the Secretary of State may give notice that the licence is void, with effect from the time when it was granted. Sections (7) and Sub-sections (1) and (2) of Section (8) of the schedule state that where the Secretary of State exercises his powers under Sections 5 or 6, he may also: (a) require the licence to be delivered up within a reasonable time period; and (b) on doing so, require the payment of an amount equal to monthly shortfall, defined as one-twelfth of the annual shortfall of VED (i.e. the difference between the duty payable had the vehicle been correctly licensed and the duty actually paid) in respect of each relevant month or part of a month. Sub-sections (1), (2) and (3) of Section (9) of the schedule state that any person who is required to deliver up a licence and fails to do so commits an offence, and sets out the penalties that will apply in respect of such an offence. Sub-sections (1), (2) and (3) of Section (10) of the schedule make provision for the event that where a person has been convicted of an offence under Paragraph 9, the Court shall additionally order the offender to pay an amount equal to the monthly duty shortfall, and that the required payment will be reduced to take account of any payments made under the provisions set out in Section 8. Section (11) of the schedule defines the 'relevant period' for the purposes of the enforcement provisions set out in this Schedule as being the period:
(i)the end of the month during which it was required
to be delivered up; |
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