24Transitional provision

24 Transitional provision

24 Transitional provision

(1) The repeal of the Motor Vehicles (Taxation) Act 1980 and the Motor Vehicles Taxation Management Act 1949 does not affect any motor vehicle tax payable under those Acts for the registration or renewal of registration of a motor vehicle effected in respect of a period beginning before the commencement of section 4, and those Acts continue to apply to and in respect of any such motor vehicle tax.

(2) Any exemption, approval, direction, request, certificate or other matter or thing made, given or done under the Motor Vehicles Taxation Management Act 1949 and in force or having effect immediately before the repeal of that Act—

(a) shall, in connection with any motor vehicle tax referred to in subsection (1), continue in force, and

(b) shall, in connection with motor vehicle tax imposed under this Act, be taken to have been made, given or done under the corresponding provision of this Act.

(3) All motor vehicle tax paid before 1 July 1989 under this Act (including any tax referred to in subsection (1)) shall be paid into the Roads and Traffic Authority Fund.