214
In forceImposition of duty
Chapter 9Motor vehicle duty
Part 1Introduction and overview
214 Imposition of duty
(1)
This Chapter charges duty on—
(a)
an application for registration of a motor vehicle under the Road Safety Act 1986 if—
(i)
the vehicle has not previously been registered under that Act; or
(ii)
the person in whose name the vehicle is to be registered differs from the person in whose name the vehicle was last registered under that Act; and
(b)
an application for transfer of registration of a motor vehicle under the Road Safety Act 1986.
(2)
This Chapter also charges duty in the circumstances set out in Part 4.
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