In paragraph 1A(1) of Schedule 2 to the Vehicle Excise and Registration Act 1994 (exemption for vehicles more than 25 years old), for the words "more than 25 years before the beginning of the year in which that time falls" there shall be substituted " before 1st January 1973. "
Section 17: Restriction of exemption for old vehicles.
Finance Act 1998 · 1998 c. 36View on legislation.gov.uk
Part I: Excise Duties
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