Car Tax Act 1983
| Act of Parliament | |
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| Long title | An Act to consolidate the enactments relating to car tax. |
|---|---|
| Citation | 1983 c. 53 |
| Territorial extent | United Kingdom[b] |
| Dates | |
| Royal assent | 26 July 1983 |
| Commencement | 26 October 1983[c] |
| Repealed | 22 July 2004 |
| Other legislation | |
| Amends | See § Repealed enactments |
| Repeals/revokes | See § Repealed enactments |
| Amended by | |
| Repealed by | Statute Law (Repeals) Act 2004 |
Status: Repealed | |
| Text of statute as originally enacted | |
| Revised text of statute as amended | |
The Car Tax Act 1983 (c. 53) was an act of the Parliament of the United Kingdom that consolidated enactments relating to car tax in the United Kingdom.[1] Car tax was a one-time charge levied at 10 per cent of the wholesale value of new chargeable vehicles — broadly, passenger cars and similar vehicles propelled by an internal combustion engine — charged at the point of first sale or registration.
Provisions
Repealed enactments
Section 10(4) of the act repealed 7 enactments, listed in schedule 3 to the act.[2]
| Citation | Short title | Extent of repeal |
|---|---|---|
| 1972 c. 41 | Finance Act 1972 | Section 52. |
| Schedule 7. | ||
| 1975 c. 45 | Finance (No. 2) Act 1975 | Sections 22 to 24. |
| 1979 c. 2 | Customs and Excise Management Act 1979 | In Part I of the Table in paragraph 12 of Schedule 4, the entries relating to Schedule 7 to the Finance Act 1972. |
| In Schedule 7, paragraph 2 so far as it relates to car tax. | ||
| 1981 c. 35 | Finance Act 1981 | Sections 16 to 18. |
| 1982 c. 39 | Finance Act 1982 | Sections 18 and 19. |
| 1982 c. 48 | Criminal Justice Act 1982 | In Schedule 14, paragraph 3 so far as it relates to car tax. |
| 1983 c. 28 | Finance Act 1983 | Section 47 and paragraph 1 of Schedule 9 so far as they relate to car tax. |
Subsequent developments
The Car Tax (Abolition) Act 1992, which was deemed to have come into force on 13 November 1992,[d] abolished car tax by amending the Car Tax Act 1983 to provide that car tax on any vehicle falling due on or after that date would not become due and would be deemed never to have been charged. The whole act was subsequently repealed by section 1(1) of, and group 5 of part 9 of schedule 1 to, the Statute Law (Repeals) Act 2004, which came into force on 22 July 2004.[3]
Notes
References
- ↑ "Car Tax Act 1983 (c. 53)". legislation.gov.uk. Retrieved 12 June 2026.
- ↑ "Car Tax Act 1983", legislation.gov.uk, The National Archives, 1983 c. 53
- ↑ "Statute Law (Repeals) Act 2004", legislation.gov.uk, The National Archives, 2004 c. 14
External links
- Text of the Car Tax Act 1983 as in force today (including any amendments) within the United Kingdom, from legislation.gov.uk.
- Text of the Car Tax Act 1983 as originally enacted or made within the United Kingdom, from legislation.gov.uk.