s 385
In forceExemption—registration of previously registered vehicle
Chapter 9Vehicle registration duty
Part 4Exemptions for vehicle registration duty
385 Exemption—registration of previously registered vehicle
Vehicle registration duty is not imposed on an application to register a vehicle if—
(a)
the vehicle was registered under the Vehicle Registration Act; and
(b)
the registration expired or was cancelled under that Act; and
(c)
the application is made by—
(i)
the same person in whose name the vehicle was registered immediately before the expiry or cancellation (the previous registered operator); or
(ii)
a relative of the previous registered operator; or
(iii)
the previous registered operator and a relative of the previous registered operator.
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