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Exemptions from duty in connection with vehicle testing, etc. 6.[(1) A mechanically propelled vehicle shall not be chargeable with any duty under this Act if it has been supplied to the person keeping it by a taxable person within the meaning of section 4 of the Finance Act 1972 and the supply has been zero-rated in pursuance of subsection (7) of section 12 of that Act; but, if, at any time, the value added tax that would have been chargeable on the supply but for the zero-rating becomes payable under subsection (8) of that section, or would have become so payable but for any authorisation or waiver under that subsection, then the provisions of subsection (3) of this section shall apply in relation to that vehicle.] [(2) Where, in the case of any mechanically propelled vehicle, it is shown to the satisfaction of the Ministry (a)that the vehicle is not chargeable with purchase tax; and (b)that the vehicle is being acquired from a person who is for the time being recognised as a manufacturer of such vehicles by the Ministry and who is the manufacturer of the vehicle; and (c)that the person so acquiring the vehicle would fall to be treated as an overseas resident for the purposes of the said section 23; (3) Where, under subsection (1) [or (2)], the provisions of this subsection are to apply in relation to a vehicle, the vehicle shall be deemed never to have been exempted from duty under subsection (1) [or (2)] and, without prejudice to the provisions of section 9, unless, or except to the extent that, the Ministry sees fit to waive payment of the whole or part of the duty, there shall be recoverable by the Ministry as a debt due to it (a)from the person by whom the vehicle was acquired from its manufacturer, the duty in respect of the whole period since the registration of the vehicle; or (b)from any other person who is for the time being the keeper of the vehicle, the duty in respect of the period since the vehicle was first kept by that other person; Exemptions from duty in respect of vehicles acquired by overseas residents.
© 1972 Crown Copyright
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