Further Consequential Amendments
Schedule 1A Further Consequential Amendments
Section 64(2)
Duties Act 2001
Duties Act 2001
1. Section 3 is amended as follows:
by inserting the following definition after the definition of lease:
licensed motor vehicle trader means a person who holds a motor vehicle trader licence under the Motor Vehicle Traders Act 2011;
licensed motor vehicle trader means a person who holds a motor vehicle trader licence under the Motor Vehicle Traders Act 2011;
licensed motor vehicle trader
by inserting the following definition after the definition of motor vehicle:
motor vehicle trader licence has the same meaning as in the Motor Vehicle Traders Act 2011;
motor vehicle trader licence has the same meaning as in the Motor Vehicle Traders Act 2011;
motor vehicle trader licence
2. Section 204 is repealed and the following section is substituted:
204. Exemptions for motor dealers Duty under this Chapter is not payable by –
a licensed motor vehicle trader in respect of the registration or transfer of a motor vehicle acquired and used for a purpose specified in section 214(1); or
a motor dealer who holds an exemption certificate in respect of the registration or transfer of a type of motor vehicle specified in that certificate acquired and used solely for a purpose specified in section 214(1).
3. Section 206(2) is amended by inserting after paragraph (a) the following paragraph:
is not a licensed motor vehicle trader and is not dealing in motor vehicles within the meaning of the Motor Vehicle Traders Act 2011; and
4. Section 212(1) is amended as follows:
by omitting from paragraph (d) "available." and substituting "available; or";
by inserting the following paragraph after paragraph (d):
is a licensed motor vehicle trader or is dealing in motor vehicles within the meaning of the Motor Vehicle Traders Act 2011.
5. Section 214 is amended as follows:
by omitting from subsection (1) "vehicle" first occurring and substituting "vehicle, and a motor vehicle trader licence in force under the Motor Vehicle Traders Act 2011 may only be used to obtain exemption from payment of duty in respect of the registration or transfer of a motor vehicle,";
by omitting from subsection (1)(c) "a holder" and substituting "an exemption certificate holder, or a licensed motor vehicle trader,";
by omitting from subsection (1)(c) "certificates" and substituting "certificates, other licensed motor vehicle traders";
by inserting in subsection (1) "or the licensed motor vehicle trader" after "holder of the exemption certificate";
by inserting in subsection (1) "or motor vehicle trader licence" after "number of the exemption certificate";
by inserting in subsection (2) "motor vehicle trader licence or" after "using the".
6. Section 215 is amended as follows:
by inserting in subsection (1) "or a motor vehicle trader licence" after "certificate";
by omitting from subsection (2) "certificate that is used" and substituting "certificate, or a licensed motor vehicle trader, who uses the exemption certificate or the motor vehicle trader licence".
7. Section 216(1) is amended by inserting "or a licensed motor vehicle trader" after "certificate".
8. Section 217 is amended as follows:
by omitting from subsection (1) "to which an exemption certificate relates" and substituting "for which an exemption has been claimed under section 204 by the holder of an exemption certificate or a licensed motor vehicle trader";
by inserting in subsection (1) "or licensed motor vehicle trader" after "the exemption certificate";
by inserting in subsection (2) "or the licensed motor vehicle trader" after "certificate".
This Act’s bill:Explanatory notesSecond reading speech
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