It is an offence to keep a vehicle on a public road without an excise licence in force to cover the vehicle on the day in question. It is not an offence if it can be shown that an application for a further licence had been made before the previous licence expired and the new licence would have covered the day in question.
It is also an offence to keep a vehicle on a public road in respect of which vehicle excise duty is chargeable and there is not fixed to and exhibited on the vehicle a current licence. The offence is one of strict liability, so that it is committed even if a licence, which had been fixed, falls to the floor.