Finance Act, 1999

Amendment of section 19 (tax due and payable) of Principal Act.

135.—Section 19 of the Principal Act is hereby amended in clause (I) of subparagraph (i) of paragraph (a) of subsection (4) (inserted by the Finance Act, 1993 ) by the insertion after “registration of the vehicle” of “or, if section 131 of the Finance Act, 1992 , does not provide for registration of the vehicle, at a time not later than the time when the tax is due in accordance with subsection (1A)”.