Car Tax Act 1983

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. 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Provisions Repealed enactments Section 10(4) of the act repealed 7 enactments, listed in schedule 3 to the act.

+Enactments repealed by section 10(4)CitationShort titleExtent of repeal1972 c. 41Finance Act 1972Section 52.Schedule 7.1975 c. 45Finance (No. 2) Act 1975Sections 22 to 24.1979 c. 2Customs and Excise Management Act 1979In 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. 35Finance Act 1981Sections 16 to 18.1982 c. 39Finance Act 1982Sections 18 and 19.1982 c. 48Criminal Justice Act 1982In Schedule 14, paragraph 3 so far as it relates to car tax.1983 c. 28Finance Act 1983Section 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, 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 The whole act was subsequently repealed by section 1(1) of, and group 5 of part 9 of schedule 1 to, the Statute Law (Repeals) Act 2004, which came into force on 22 July 2004.

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