The Vehicle Licences (Duration of First Licences and Rate of Duty) Order 1986
This Order makes provision for the first licences for mechanically propelled vehicles to run from specified dates during a month, pursuant to an amendment made by the Finance Act 1986 to section 2A of the Vehicles (Excise) Act 1971. Licences (other than temporary licences) pursuant to this Order may be taken out for any vehicle in respect of which duty is chargeable under the 1971 Act— article 2. Such licences may run for a period of 6 or 12 months plus a further period commencing on the 10th, 17th or 24th day (as appropriate) of the month in which the licence first has effect— article 2. The rate of duty is the same as that for a licence for 6 or 12 months plus an additional amount in respect of the further period—article 4 (with the Schedule).