Finance Act 2011

Repayment of amounts of vehicle registration tax in respect of the registration of certain new vehicles.

52.— Section 135BA (inserted by section 107 of the Finance Act 2010 ) of the Finance Act 1992 is amended—

(a) in subsection (2) by substituting “€1,250” for “€1,500”,

(b) in subsection (2)(b) by substituting “1 January 2011 to 30 June 2011” for “1 January 2010 to 31 December 2010”, and

(c) in subsection (2)(e) by substituting “30 June 2011” for “31 December 2010”.