Finance Act 2018
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Amendment of section 135D of Finance Act 1992 (repayment of amounts of vehicle registration tax on export of certain vehicles) | ||
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40. Section 135D(1) of the Finance Act 1992 is amended— | ||
(a) in paragraph (a), by substituting “was charged the category A rate” for “is a category M1 vehicle”, and | ||
(b) by substituting for paragraph (d)(ii) the following paragraph: | ||
“(ii) where applicable, a valid test certificate (within the meaning of the Road Traffic (National Car Test) Regulations 2017 ( S.I. No. 415 of 2017 )) or a certificate of roadworthiness (within the meaning of the Road Safety Authority (Commercial Vehicle Roadworthiness) Act 2012 ), as the case may be, in respect of the vehicle concerned,”. |