s 388
In forceExemption—business name
Chapter 9Vehicle registration duty
Part 4Exemptions for vehicle registration duty
388 Exemption—business name
Vehicle registration duty is not imposed on an application to register or transfer a vehicle if—
(a)
the vehicle is registered in the name of a business; and
(b)
vehicle registration duty or duty under a corresponding Act was paid for the registration of the vehicle; and
(c)
the application is made by or for the owners of the business to register or transfer the vehicle—
(i)
in the sole names of the owners; or
(ii)
in the name of another business owned solely by the owners; or
(iii)
for an application to register a vehicle registered under a corresponding Act in a business name—in the name of the business owned solely by the owners.
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