sec.660Application of start of use requirement under s 416

### sec.660 Application of start of use requirement under s 416 This section applies to a dutiable transaction that is an application to register or transfer a vehicle in the name of a charitable institution— if— the application was made on or after 26 February 2013 but before 25 February 2014; and the period for which the vehicle is used solely or almost solely by the institution for a qualifying exempt purpose has not ended before 25 February 2014; or if the application was made on or after 25 February 2014. Section 416(4)(d) as in force on the commencement applies in relation to the application to register or transfer the vehicle. s 660 ins 2015 No. 4 s 43 (sec.660-ssec.1) This section applies to a dutiable transaction that is an application to register or transfer a vehicle in the name of a charitable institution— if— the application was made on or after 26 February 2013 but before 25 February 2014; and the period for which the vehicle is used solely or almost solely by the institution for a qualifying exempt purpose has not ended before 25 February 2014; or if the application was made on or after 25 February 2014. (sec.660-ssec.2) Section 416(4)(d) as in force on the commencement applies in relation to the application to register or transfer the vehicle. - (a) if— (i) the application was made on or after 26 February 2013 but before 25 February 2014; and (ii) the period for which the vehicle is used solely or almost solely by the institution for a qualifying exempt purpose has not ended before 25 February 2014; or - (i) the application was made on or after 26 February 2013 but before 25 February 2014; and - (ii) the period for which the vehicle is used solely or almost solely by the institution for a qualifying exempt purpose has not ended before 25 February 2014; or - (b) if the application was made on or after 25 February 2014. - (i) the application was made on or after 26 February 2013 but before 25 February 2014; and - (ii) the period for which the vehicle is used solely or almost solely by the institution for a qualifying exempt purpose has not ended before 25 February 2014; or