The Car Tax (Sale or Return) Regulations 1976
The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by paragraphs 4(1)(b) and 26(1) of Schedule 7 to the Finance Act 1972(a) and of all other powers enabling them in that behalf, hereby make the following Regulations:-

Footnotes:
(a) 1972 c. 41.
(b) 1889 c. 63.