s 381
In forceWhen vehicle registration duty must be paid
Chapter 9Vehicle registration duty
Part 3Liability for vehicle registration duty
381 When vehicle registration duty must be paid
(1)
For an application to register a vehicle, the applicant must pay the vehicle registration duty on the application when making it.
(2)
For an application to transfer a vehicle, the transferee and the transferor must pay the vehicle registration duty on the application when making it.
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