34AImposition of motor tax for heavy vehicles

34A Imposition of motor tax for heavy vehicles

[Section 34A Inserted by No. 11 of 2008, s. 5, Applied:01 Jul 2008]

(1)  Tax is imposed in respect of a heavy vehicle used or to be used on a public street.

(2)  [Section 34A Subsection (2) substituted by No. 5 of 2016, s. 4, Applied:01 Jul 2016] The amount of tax for a heavy vehicle is –

(a) for the financial year commencing 1 July 2016, the amount calculated for the heavy vehicle in accordance with Schedule 2 ; and

(b) for each subsequent financial year, the amount for the heavy vehicle as specified in, or calculated in accordance with, the regulations.

(3)  [Section 34A Subsection (3) inserted by No. 5 of 2016, s. 4, Applied:01 Jul 2016] In this section –

subsequent financial year means a financial year following the financial year ending on 30 June 2017.