70Transitional provisions consequent on Revenue Measures Act 2007

### 70 Transitional provisions consequent on Revenue Measures Act 2007 > [*\[Section 70 Inserted by No. 18 of 2007, s. 7, Applied:01 Aug 2007\]*](/view/html/inforce/2007-08-01/act-2007-018#GS7@EN) > > > (1)  In this section – > > > > > ***tax due day*** means the day on which the motor tax imposed by [section 34](#GS34@EN) is payable under [section 35](#GS35@EN) . > > > (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.