217Veteran, vintage and historic vehicles

217 Veteran, vintage and historic vehicles (1) Duty under this chapter is not payable on an application to register a veteran, vintage or historic vehicle if— (a) the vehicle had not been registered under the Vehicle Registration Act or a corresponding law during the 2 years immediately before the application for registration; and (b) the registration would be the first registration of the vehicle after its restoration; and (c) on registration the vehicle would be allocated numberplates that carry the words ‘veteran car’, ‘vintage car’ or ‘historic car’.

(2) If— (a) within the period of 3 years immediately following a registration in relation to which no duty is payable under subsection (1) a further application is made for registration of the relevant vehicle under the Vehicle Registration Act; and (b) the vehicle is owned by the person who owned it at the time of the registration referred to in subsection (1); and (c) on the further registration the vehicle would not be allocated numberplates that carry the words ‘veteran car’, ‘vintage car’ or ‘historic car’; there is payable, on the first such further application for registration, an amount of tax equal to the tax that would have been payable on the first application for registration of the vehicle after its restoration if subsection (1) had not been applicable. historic vehicle means a motor vehicle, other than a veteran vehicle or a vintage vehicle, built not less than 30 years before— (a) the day it was last registered; or (b) if it is unregistered and is to be registered—the date of registration. veteran vehicle means a motor vehicle built before 1919. vintage vehicle means a motor vehicle built after 1918 and before 1931.