214Imposition of duty

214 Imposition of duty (1) This Chapter charges duty on— (a) an application for registration of a motor vehicle under the **Road Safety Act 1986** if— (i) the vehicle has not previously been registered under that Act; or (ii) the person in whose name the vehicle is to be registered differs from the person in whose name the vehicle was last registered under that Act; and (b) an application for transfer of registration of a motor vehicle under the **Road Safety Act 1986**. (2) This Chapter also charges duty in the circumstances set out in Part 4.