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Vehicle and Traffic Act 1999
35Liability for motor tax
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35 Liability for motor tax
(1) Motor tax on a motor vehicle or a trailer is payable –
(a) on an application for registration (or renewal of registration) of the vehicle; or
(b) on the occurrence of a change to the vehicle, or its configuration or use, that increases the liability to motor tax.
(2) Motor tax is to be paid by the applicant for registration (or renewal of registration) of the vehicle or, if the liability arises in the course of a period of registration, the registered operator of the vehicle.