Ok can now put this one to bed.
DVLA have finally pointed me back to the Finance Act 2014 where at Schedule 19 it inserted a new Section 7 to VERA removing the authority to transfer an Excise Licence to another person and makes the licence no longer in force on such occasions.
It adds a ground to claim a rebate on the Licence
It therefore follows that when the new owner takes over the vehicle he has to re-tax it as the old current licence is no longer in force and hence for part of a month double duty is being paid to HMG (DVLA).
However some confusion still remains for this old plod trying to keep abreast of matters because Regulation 20(1)(2) of Road vehicles (Registration and Licensing) Regs still states and is unaltered:
“On a change in a keeper of a vehicle any current vehicle licence for the vehicle may be delivered to the new keeper”
Which is contrary to the new Section 7.
The purist amongst you may well argue the parent Act Vera nullifies that contained in the Reg.
dvd
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