(1) In section 3 of the Vehicle Excise and Registration Act 1994 (duration of licences), for subsection (2) substitute—
“(2) A vehicle licence may be taken out for a vehicle for a period of six months running from the beginning of the month in which the licence first has effect if—
(a) the annual rate of vehicle excise duty in respect of the vehicle exceeds £50, or
(b) the vehicle is one to which the annual rate of vehicle excise duty specified in paragraph 11C(2)(a) of Schedule 1 applies (tractive units: special cases).”
(2) The amendment made by this Resolution has effect in relation to licences taken out on or after 1 April 2014.
And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.