26
CurrentMotor vehicle taxes
26 Motor vehicle taxes
(1)
Any motor vehicle tax paid in respect of a registration or renewal of registration of a vehicle before the repeal day for a registration period ending after that day is taken to be a motor vehicle tax paid for the unexpired balance of the duration of the registration period.
(2)
Any motor vehicle tax payable in respect of the registration or renewal of registration of a vehicle continues to be payable in accordance with the Motor Vehicles Taxation Act 1988.
(3)
In this clause—
motor vehicle tax means any tax imposed under the Motor Vehicles Taxation Act 1988.
This Act’s bill:Explanatory memorandumSecond reading speech
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