A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)

Schedule 1   Indirect Tax Acts

Part 2   Amendment of the A New Tax System (Luxury Car Tax) Act 1999

180   At the end of paragraph 15-40(1)(c)

Add ", or the whole or a part of the debt has been due for 12 months or more".