Financial Resolution No. 3: Vehicle Registration Tax

(1) THAT section 132 of the Finance Act 1992 (No. 9 of 1992), which provides for the charging of excise duty (vehicle registration tax), be amended in subsection (3) –

(a) in paragraph (d)(ii) by substituting “a vehicle that, at all stages of manufacture, is classified as a category N1 vehicle with less than 4 seats” for “a category N1 vehicle that, at the time of manufacture, has less than 4 seats”, and

(b) by substituting the following for the Table after paragraph (f):

(2) THAT this Resolution shall have effect as on and from 1 January 2013.

(3) IT is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act 1927 (No. 7 of 1927).