The Car Tax Regulations 1985
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 3(3), 5(2), 7(4) and 8 of, and paragraphs 3(2), 5(1) and (2), and 12 of Schedule 1 to, the Car Tax Act 1983(a) and of all other powers enabling them in that behalf, hereby make the following Regulations: