1 Citation and commencement

This Order may be cited as the Vehicle Excise Duty (Designation of Small Islands) (Amendment) Order 2002 and shall come into force on 1st June 2002.

NOTES
Initial Commencement
Specified date

Specified date: 1 June 2002: see above.

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2 Designation of small islands

2Designation of small islands

The Schedule to the Vehicle Excise Duty (Designation of Small Islands) Order 1995 shall be amended by the insertion of—

(a)    “Mainland” after “Hoy” and “Shapinsay” after “Sanday” in the list headed “Orkney Islands”;

(b)    “Harris and Lewis” after “Eriskay” in the list headed “Outer Hebrides”; and

(c)    “Mainland” after “Foula” in the list headed “Shetland Islands”.

NOTES
Initial Commencement
Specified date

Specified date: 1 June 2002: see art 1.

Customs & Excise Duties94 Excise Duties94 Tax Law94

Signature

Signed by authority of the Secretary of State for Transport, Local Government and the Regions

David Jamieson

Parliamentary Under-Secretary of State

Department of Transport, Local Government and the Regions

14th April 2002

EXPLANATORY NOTE

EXPLANATORY NOTE (This note is not part of the Order)

The Order amends the Vehicle Excise Duty (Designation of Small Islands) Order 1995 and designates Shapinsay, Orkney Mainland, Harris and Lewis and Shetland Mainland as small islands for the purposes of paragraph 18 of Schedule 1 to the Vehicle Excise and Registration Act 1994, which defines the expression “island goods vehicle” for the purposes of Part VIII of that Schedule.

Customs & Excise Duties94 Excise Duties94 Tax Law94