Environment (Miscellaneous Provisions) Act 2015
Amendment of section 20B of Finance (No. 2) Act 1992
32. (1)Section 20B of the Finance (No. 2) Act 1992 is amended—
(a) in paragraph (i) of subsection (5)(a) by substituting “21 days” for “ten days”, and
(b) in paragraph (iii) of subsection (5)(a) by substituting “21 days” for “ten days”.
(2) (a) The amendment of section 20B of the Finance (No. 2) Act 1992 effected by subsection (1)(a) shall apply in relation to a non-use declaration furnished for a vehicle not previously the subject of a licence under section 1 of the Finance (Excise Duties) (Vehicles) Act 1952 where the vehicle is entered on the register, within the meaning of section 18 of the Finance (No. 2) Act 1992, after the commencement of that subsection.
(b) The amendment of section 20B of the Finance (No. 2) Act 1992 effected by subsection (1)(b) shall apply in relation to a non-use declaration furnished for a vehicle where a transfer of ownership of the vehicle takes place after the commencement of that subsection.
(c) In this subsection “non-use declaration” has the meaning given by section 18 of the Finance (No. 2) Act 1992.