Finance Act, 1992

Charge of excise duty.

132.—(1) In addition to any other duty which may be chargeable, subject to the provisions of this Chapter and any regulations thereunder, with effect on and from the 1st day of January, 1993, a duty of excise, to be called vehicle registration tax, shall be charged, levied and paid at whichever of such rates as may stand specified for the time being by an Act of the Oireachtas is appropriate on—

(a) the registration of a vehicle, and

(b) a declaration under section 131 (3).

(2) Vehicle registration tax shall become due and be paid at the time of the registration of a vehicle or the making of the declaration aforesaid, as may be appropriate.