70Transitional provisions consequent on Revenue Measures Act 2007

70 Transitional provisions consequent on Revenue Measures Act 2007

[Section 70 Inserted by No. 18 of 2007, s. 7, Applied:01 Aug 2007]

(1)  In this section –

tax due day means the day on which the motor tax imposed by section 34 is payable under section 35 .

(2)  If in respect of a light vehicle the tax due day occurs on or after 1 October 2007 but the motor tax is paid before 1 October 2007, the amount of motor tax payable is the amount that would be payable had the motor tax been paid on the tax due day.

(3)  If in respect of a light vehicle the tax due day occurs before 1 October 2007 but the motor tax is paid on or after 1 October 2007, the amount of motor tax payable is the amount that would have been payable had the motor tax been paid on the tax due day.