The period of 14 days beginning with the day on which a new licence
or nil licence is issued for the vehicle because of a change in the person
by whom the vehicle is being kept.
The period of 14 days following the time when a licence or nil licence
for or in respect of the vehicle, or a relevant declaration applying to the
vehicle, ceases to be in force, but only if an application for a licence or
nil licence for or in respect of the vehicle to run from that time has been
received before that time.
The period beginning with the time when a licence or nil licence that is
in force for or in respect of the vehicle is delivered to the Secretary of
State with an application for a replacement licence, and ending with the
time when the replacement licence is obtained.
For the purposes of this section—
there is a relevant declaration applying to a vehicle if the
particulars and declaration required to be furnished and made
by regulations under section 22(1D) have been furnished and
made in relation to the vehicle in accordance with the
the relevant declaration ceases to be in force if, after the
particulars and declaration have been furnished and made the
vehicle is used or kept on a public road (otherwise than under a
In consequence of the provision made by subsections (1) and (2) omit—
section 147 of FA 2008, and
in regulation 6 of the Road Vehicles (Registration and Licensing)
Regulations 2002 (S.I. 2002/2742), paragraph (1) and, in paragraph (2),
the words “Except where paragraph (1) applies,”.
Vehicles not kept or used on public road
VERA 1994 is amended as follows.
In section 7A (supplement payable on vehicle ceasing to be appropriately
covered), in subsection (1A)(d) omit “within the immediately preceding period
In Schedule 2A (immobilisation, removal and disposal of vehicles), in
paragraph 1(10)(b) omit “within the immediately preceding period of 12
Vehicle licences for disabled people
Schedule 35 makes provision about vehicle licences for disabled people.
Repayments of value added tax to health service bodies
In section 41 of VATA 1994 (application to the Crown), in subsection (7), after
“Board” insert “and a clinical commissioning group, the Health and Social Care
Information Centre, the National Health Service Commissioning Board and
the National Institute for Health and Care Excellence”.
The amendment made by this section is treated as having come into force on 1
Valuation of certain supplies of fuel
Schedule 36 contains provision about the valuation of certain supplies of fuel
for the purposes of value added tax.
Reduced rate for energy-saving materials
Group 2 (installation of energy-saving materials) of Part 2 of Schedule 7A to
VATA 1994 (reduced rate supplies of goods and services) is amended as
For items 1 and 2 substitute—
Supplies of services of installing energy-saving materials in
Supplies of energy-saving materials by a person who installs those
materials in residential accommodation.”
Omit Note 3 (meaning of “use for a relevant charitable purpose”).
The amendments made by this section have effect in relation to supplies made
on or after 1 August 2013.
Pre-completion transactions: existing cases
Section 45 of FA 2003 (contract and conveyance: effect of transfer of rights)—
has effect subject to the amendment in subsection (2) below in relation
to agreements for the grant or assignment of an option that are entered
into during the period beginning with 21 March 2012 and ending
immediately before the day on which this Act is passed, and
has effect subject to the amendments in subsections (3) to (7) below in
relation to transfers of rights (see subsection (1) of that section) entered
At the end of subsection (2) insert “or an agreement for the future grant or
assignment of an option”.
In subsection (3), in the second sentence, after “except” insert “in a case
excluded by subsection (3A) or”.
After subsection (3) insert—
A case is excluded by this subsection from the second sentence of
the secondary contract is substantially performed at the same
time as, and in connection with, the substantial performance or
completion of the original contract but is not completed at that
time (“the relevant time”),
the original purchaser or a person connected with the original
purchaser is in possession of the whole, or substantially the
whole, of the subject-matter of the transfer of rights at any time
after the relevant time, and
having regard to all the circumstances, it would be reasonable
to conclude that the obtaining of a tax advantage for the original
purchaser was the main purpose, or one of the main purposes,
of the original purchaser in entering into the transfer of rights.
“possession” has the same meaning as in section 44(5)(a);
a relief from tax or increased relief from tax,
a repayment of tax or increased repayment of tax, or
the avoidance or reduction of a charge to tax.
Nothing in subsection (3A) or (3B) affects the breadth of the application
In subsection (4), at the end insert “except in a case excluded by subsection
After subsection (4) insert—
Subsection (3A) applies for the purposes of subsection (4) as if—
the reference to subsection (3) were a reference to subsection (4),
a reference to the original contract were a reference to the
secondary contract arising from the earlier transfer of rights,
a reference to the original purchaser were a reference to the
transferee under the earlier transfer of rights, and
a reference to the transfer of rights were a reference to the
subsequent transfer of rights.”
In subsection (5)(b)—
after “subsection (3) above” insert “or in subsection (3A) above”, and
after “subsection (4)” insert “or (4A)”.
Subsections (10) to (12) apply where—
as a result of subsection (1A) of this section, section 45 of FA 2003 does
not apply in relation to a contract of the kind mentioned in subsection
(1)(a) of that section (“the original contract”),
the original contract was substantially performed or completed (or, in
a case that would have fallen within subsection (5) of that section,
substantially performed or completed so far as relating to the relevant
part of the subject-matter of the original contract) at the same time as,
and in connection with, the substantial performance or completion of
an agreement for the grant or assignment of an option, and
that time fell before the day on which this Act is passed.
Subsections (10) to (12) also apply where—
section 45 of FA 2003 applies in relation to the contract for a land
transaction (“the original contract”),
as a result of subsections (1) to (7) above, the substantial performance
or completion of the original contract (or, in a case within subsection (5)
of that section, its substantial performance or completion so far as
relating to part of the subject-matter of the original contract) is not
the relevant time referred to in subsection (3A)(a) of that section fell
before the day on which this Act is passed.
Section 76 of FA 2003 (duty to deliver land transaction return) is to be regarded
as requiring the purchaser under the original contract to deliver a land
transaction return relating to the land transaction not later than 30 September
Accordingly, 30 September 2013 is for the purposes of Part 4 of FA 2003 the
filing date for the land transaction return relating to the transaction.
If the purchaser under the original contract (“P”) has delivered a land
transaction return relating to the land transaction before the day on which this
Act is passed, P must not later than 30 September 2013 give notice under
paragraph 6 of Schedule 10 to FA 2003 amending the return, but this does not
prevent P from making subsequent amendments within the time allowed by
sub-paragraph (3) of that paragraph.
Schedule 37 contains provisions about certain transactions relating to a
contract that is to be completed by a conveyance.
Relief from higher rate
Schedule 38 contains provisions about relief from the higher rate of stamp duty
Schedule 39 contains provision about stamp duty land tax in relation to leases.
Standard rate of landfill tax
Section 42 of FA 1996 (amount of landfill tax) is amended as follows.
In subsection (1)(a) (standard rate), for “£72” substitute “£80”.
In subsection (2) (reduced rate) for “£72” substitute “£80”.
The amendments made by this section have effect in relation to disposals made
(or treated as made) on or after 1 April 2014.