S.I. No. 318/1992 - Vehicle Registration and Taxation Regulations, 1992.

S.I. No. 318 of 1992.

VEHICLE REGISTRATION AND TAXATION REGULATIONS, 1992.

The Revenue Commissioners, in exercise of the powers conferred on them by section 141 of the Finance Act, 1992 (No. 9 of 1992), hereby make the following Regulations:

1. These Regulations may be cited as the Vehicle Registration and Taxation Regulations, 1992.

2. Regulations 1, 2, 4, 13, 14, 15, 16, 17, 18, 19 and 21 shall come into operation on the 9th day of November, 1992.

3. Regulations 3, 5, 6, 7, 8, 9, 10, 11, 12 and 20 shall come into operation on the 1st day of January, 1993.

4. In these Regulations—

"the Act" means the Finance Act, 1992 (No. 9 of 1992);

"approved", "approved of" and "prescribed" mean, respectively, approved, approved of and prescribed by the Commissioners;

"authorised person", "certificate", "the Commissioners", "deal", "licensing authority", "the register" and "vehicle" have, respectively, the meanings assigned to them by Chapter IV of Part II of the Act;

"distributor" means a person who holds an exclusive franchise to bring into the State for sale particular makes and models of vehicles;

"registration office" means an office established by the Commissioners at which declarations under section 131 of the Act may be made for the purpose of registration;

"tax" means vehicle registration tax.

5. The conditions referred to in paragraph (b) of the definition of "category A vehicle" in section 130 of the Act shall be as follows:

( a ) an opening referred to in subparagraph (ii) of the said paragraph (b) shall be closed and sealed by being completely covered by means of a panel made of rigid metal or other strong, opaque rigid material and fixed permanently in place,

( b ) (i) the floor referred to in subparagraph (iv) of the said paragraph (b) shall be constructed of rigid metal, shall be fixed permanently to the sides of the vehicle and shall cover over any area which might be suitable for use as a footwell or seatwell to the rear of the driver's seat so as to render the latter area level with, or generally level with, the remainder of the floor to the rear of the driver's seat, and

(ii) where the level of a floor complying with subparagraph (a) of this condition is higher than the level of the floor in the area to the front of the vehicle in which the driver is accommodated, the space between the floors shall be sealed off by means of a metal panel or panels fixed permanently to each floor,

and

( c ) in paragraphs (a) and (b) of this Regulation "fixed permanently" means secured by means of continuous seam welding, adhesive bonding, spot welding or brazing and, in the case of spot welding, the welds shall be sufficiently close to each other to ensure a satisfactory seal, being normally not more than 40 millimetres apart, and, in the case of adhesive bonding, the bonding agent shall be approved by the Commissioners.

6. The register shall consist of the declarations for registration, and the declarations concerning conversions made under section 131 of the Act and any other changes to a vehicle for which declarations are required, as accepted by the Commissioners. All information on the register may be recorded on computer, or on such other medium as the Commissioners may determine.

7. (1) A declaration under section 131 (2) (a) of the Act shall be in the form numbered VRT 3, VRT 4 or VRT 5, as appropriate to the vehicle in question, in the Third, Fourth and Fifth Schedules to these Regulations, or in such other form as the Commissioners may specify and the particulars of the vehicle concerned declared to the Commissioners under the said section 131 (2) (a) shall be those required to be given on such of those forms as is appropriate.

(2) Where a registered vehicle is converted, the particulars declared to the Commissioners under section 131 (3) (a) of the Act shall be as follows:

the make and model of the vehicle,

its registration number,

the number of its seats and windows,

the cubic capacity of its load space,

the length of its floor behind the driver's seat, and

its unladen weight,

and such other particulars, if any, as the Commissioners may specify.

These particulars shall be declared to the Commissioners in such form as they shall decide.

(3) An original declaration in relation to a vehicle signed by the person paying tax on the vehicle, or, in the case of a company, signed by a person nominated by the company, shall be presented to a registration office at the time of the making of the declaration, together with any other documents the Commissioners may require to satisfy themselves as to the bona fides of the application. In the case of an authorised person, the declaration duly signed pursuant to this paragraph in respect of the registration of a new vehicle may be presented by means of a facsimile machine. Where a declaration is presented to a registration office by means of a facsimile machine, the original declaration shall be forwarded to that registration office by the authorised person not more than 3 working days later.

8. (1) A person not being an authorised person who manufactures or brings into the State a vehicle which is not exempt from registration under section 135 of the Act, shall bring the vehicle to a registration office and make a declaration under section 131 of the Act in relation to the vehicle not later than the next working day after its manufacture or arrival in the State or, in the case of a vehicle which requires the making of a customs entry on arrival in the State, not later than the next working day after its release from customs control.

(2) However, where the person referred to in paragraph (1) has reasonable cause to believe that the vehicle concerned may qualify for registration without payment of tax, the person shall bring the vehicle to the registration office and make an application to the office for relief under section 134 of the Act. In such a case, the person shall make a declaration under section 131 of the Act not later than one month from the date of the application aforesaid or as soon as may be after receipt of the decision of the Commissioners on the application, if the decision is given during that month, and if the decision allows the application and is given after payment of the tax on the vehicle, the Commissioners shall repay the tax to the person under the said section 134.

9. (1) The identification mark assigned by the Commissioners under section 131 (5) of the Act to a vehicle entered in the register (in this Regulation referred to as "the identification mark") shall consist of:—

( a ) the third and fourth numerals of the year in which the vehicle is first brought into use,

( b ) an index mark, as provided for in the table to paragraph 4 of the First Schedule to these Regulations, corresponding to the functional area of the licensing authority in which the owner at the time of registration ordinarily resides,

( c ) a number which when combined with the appropriate numerals and mark aforesaid produces a unique combination,

( d ) in the case of a vehicle which the Commissioners are satisfied was constructed or first brought into use more than 30 years prior to the time of registration, and the person applying for registration so requests, an index mark ZV and a unique number.

(2) A determination shall be made by the Commissioners for the purposes of this Regulation as to the year in which a vehicle is brought into use and shall take into account any previous registration documents, the distance which the vehicle has travelled, and any other matters which are, in the opinion of the Commissioners, fair and reasonable in the circumstances of the case.

(3) The numbers referred to in subparagraph (1) (c) of this Regulation shall be assigned sequentially to each index mark, but the Commissioners may omit any numbers from a sequence established under this Regulation.

(4) The identification mark of a vehicle shall remain assigned to the vehicle and no other such marks shall be assigned to the vehicle save in such circumstances as may be determined by the Commissioners or where the owner of the vehicle requests that the identification mark assigned to a vehicle which reaches 30 years of age be replaced by a mark in the ZV series.

(5) Where a declaration under section 131 of the Act is made by a person, not being an authorised person, the identification mark of the vehicle concerned shall be displayed thereon as on and from a day not more than 3 working days after the registration of the vehicle.

(6) The identification mark of a vehicle shall, until the vehicle is scrapped, destroyed or sent permanently out of the State, be exhibited on the vehicle on a rectangular plate or on an unbroken rectangular surface forming part of the vehicle and, in either case, the identification mark shall comply as to lettering, numbering and otherwise, with the provisions set out in the First Schedule to these Regulations.

(7) Subject to the provisions of subparagraph (8), the identification mark of a vehicle shall be exhibited, in the case of a vehicle which has only one front wheel, on the back of the vehicle and, in the case of any other vehicle, on the front of and on the back of the vehicle in a vertical or nearly vertical position, so that every letter or figure of the identification mark is vertical or nearly vertical and is easily distinguishable, in the case of the letters and figures placed on the front of the vehicle, from in front of the vehicle and in the case of the letters and figures placed on the back of the vehicle, from behind the vehicle.

(8) Where one or more trailers of any kind are attached to a vehicle, a duplicate of the identification mark of the vehicle shall be exhibited on the back of the rearmost trailer in the manner that the identification mark is required to be exhibited on the back of the vehicle.

(9) Figures, letters, designs, ornamentation's, fittings or structures shall not be placed on a vehicle or trailer in such a position as to render more difficult the reading or distinguishing of the identification mark or duplicate identification mark of the vehicle or trailer.

10. The form and contents of a certificate of registration issued under section 131 (5) of the Act shall be as set out in the Second Schedule to these Regulations, or in such other form as the Commissioners may specify.

11. (1) A certificate shall be sent by post to the person who is named therein as the owner or, at the discretion of the Commissioners in exceptional circumstances, shall be sent by post to the registration office to which the declaration under section 131 of the Act was made for collection by the person aforesaid.

(2) A certificate of registration shall be signed by an officer of the Commissioners authorised by them in that behalf. The signature may be applied by facsimile, stamp or computer.

(3) The Commissioners may require the owner of a vehicle to surrender to them a certificate issued in respect of the vehicle in any case where they have reason to believe that the certificate contains particulars which are not correct, and on being so required, the owner of the vehicle shall surrender the certificate to the Commissioners forthwith and the Commissioners shall return the certificate or issue a new certificate or withdraw the certificate if the vehicle is no longer in the State, as appropriate.

(4) At each change of ownership of a registered vehicle, the certificate relating to the vehicle shall be handed over to the new owner.

(5) If a certificate is irretrievably lost or accidentally damaged or defaced, the owner of the vehicle concerned shall immediately inform the Commissioners of the fact and shall furnish a declaration made and subscribed by him in accordance with the Statutory Declarations Act, 1938 (No. 37 of 1938), setting out the circumstances of such loss or destruction or defacement and stating (if it be the case) that the certificate has not, to the best of his knowledge and belief, been fraudulently appropriated or used by any person for the purpose of evasion of registration and also stating that the certificate or the portion thereof which has been lost will, if recovered by him, be surrendered by him to the Commissioners.

(6) Where such a declaration as aforesaid is made to the Commissioners and they are satisfied that the issue of a certificate in place of the original certificate is warranted they shall issue another certificate to the owner, after inspection of the vehicle and on payment of such fee as they may specify. Such a certificate shall have the words "replacement certificate" clearly endorsed thereon.

12. The frame number and engine number, in the case of a motor-cycle, and the chassis number and engine number, in the case of all other vehicles, shall be exhibited permanently in a legible form and in an accessible position on a vehicle.

13. (1) A declaration for the purposes of section 133 (2) (a) of the Act shall be made in writing to the Commissioners at least 21 days before the delivery out of the premises of the person making the declaration of a vehicle of the model and specification to which the declaration relates.

(2) Where a person becomes of opinion that a price declared by him or a predecessor of his under the said section 133 (2) (a) will alter, he shall, as soon as may be, furnish particulars in writing of the alteration to the Commissioners.

14. (1) An application for an authorisation under section 136 of the Act shall be made in writing to the Commissioners and the applicant shall furnish to the Commissioners, for the purposes of the said section, such information as they may reasonably require in such form (if any) as they may specify.

(2) Where a person becomes aware that information furnished by him under paragraph (1) of this Regulation has ceased to be correct or accurate, whether before or after an authorisation under the said section 136 has been granted, the person shall, not later than 7 days thereafter, inform the Commissioners in writing of the cesser.

(3) The Commissioners shall grant an authorisation under the said section 136 only to a person who—

( a ) carries on a business referred to in subsection (1) of the said section 136 at premises occupied by him,

( b ) satisfies the Commissioners that the business is carried on other than on a casual or part-time basis, and

( c ) is registered under the Value-Added Tax Acts, 1972 to 1992, for the purposes of the business aforesaid.

15. (1) As soon as may be after bringing a new, unregistered vehicle into the State, an authorised person, being a distributor, shall furnish to the Commissioners particulars of the vehicle in writing in such form (if any) as they may specify.

(2) When an authorised person, being a distributor, delivers a new, unregistered vehicle to another authorised person, he shall give to the last-mentioned person a copy of form VRT3 specified in the Third Schedule or form VRT5 specified in the Fifth Schedule, as may be appropriate, or of such other form as the Commissioners may specify, in which the appropriate part of Part A has been completed by the first-mentioned person.

16. (1) An application for permission to defer the payment of tax under section 136 (6) of the Act shall be made to the Commissioners in writing and shall be accompanied with particulars in writing of arrangements for payment of the tax.

(2) Before such permission as aforesaid is given, the authorised person concerned shall provide such security for the payment of the tax concerned as the Commissioners may determine.

(3) The Commissioners may vary or revoke such permission as aforesaid and may from time to time require the provision by the authorised person concerned of additional or different security for the payment of the tax concerned.

(4) Where the day to which, pursuant to the said section 136 (6), payment of tax is permitted to be deferred is a Saturday or Sunday or a public holiday, the tax shall be paid on the preceding working day.

17. (1) An authorised person shall keep in a permanent form, approved by the Commissioners, records of:

( a ) all unregistered vehicles received by him or manufactured by him;

( b ) all additions, accessories or options fitted or attached to or supplied with unregistered vehicles disposed of by him in the course of his business;

( c ) all registered vehicles which are converted by him;

( d ) all unregistered vehicles sent out of his premises temporarily for display or exhibition;

( e ) all unregistered vehicles delivered by him to another authorised person;

( f ) all unregistered vehicles sent outside the State or sold to a person who is not a resident of the State for use outside the State;

( g ) all unregistered vehicles disposed of in a manner other than those aforesaid.

(2) Records kept by an authorised person pursuant to this Regulation and any books, invoices, credit notes, receipts, accounts, vouchers, debit notes, bank statements or other documents whatsoever or data in a computer which relate to the manufacture or receipt by the person of unregistered vehicles, the conversion of registered vehicles or the sale, delivery or other disposal of unregistered vehicles by the person and which are in his possession, custody or procurement and a copy which is in his possession, custody or procurement of any such invoice, credit note, debit note, receipt, account, voucher or other document as aforesaid that has been issued by the person to another person shall be retained in his possession, custody or procurement for a period of 6 years from the date of the latest transaction to which the records or any of the documents relate:

Provided that this Regulation shall not require the retention of records or documents in respect of which the Commissioners notify the authorised person concerned that retention is not required, nor shall it apply to the books and papers of a company which has been disposed of in accordance with section 305 (1) of the Companies Act, 1963 (No. 33 of 1963).

(3) The records kept pursuant to this Regulation shall, insofar as they relate to a vehicle, contain particulars of the make, model, version, body type, roof type, colours, seats, windows, options concerned and the letters and numbers of the chassis or frame and engine thereof or such of those particulars as are applicable to the vehicle and, insofar as they relate to a transaction referred to in subparagraph (d), (e), (f) or (g) of paragraph (1) of this Regulation, contain particulars of the name and address and the registration number under the Value-Added Tax Acts, 1972 to 1992, where applicable, of the person receiving a vehicle in the transaction.

18. An authorised person shall, when required to do so by the Commissioners, furnish to them a true and accurate account in such form as the Commissioners may require, in respect of such period as the Commissioners may specify, of—

( a ) all unregistered vehicles received or manufactured by him, and

( b ) all registered vehicles converted by him,

and the account shall identify each vehicle and give particulars of any such vehicles held by him and, in the case of such vehicles disposed of by him, particulars of their disposal.

19. An authorised person shall, when required to do so by the Commissioners, make proper entry with them of each premises in which he intends to carry on a business referred to in section 136 (1) of the Act by identifying each such premises in such manner as the Commissioners may specify and declaring which such business he intends to carry on in the premises.

20. For the purposes of section 138 (7) of the Act, the time limit within which an appellant shall pay an amount of tax underpaid shall be one month from the date of the determination of the relevant appeal by the Commissioners.

21. Where, as respects any class of persons, the Commissioners so allow and subject to any conditions which they may think fit to impose, compliance, in whole or in part, with any of these Regulations shall not be required.

FIRST SCHEDULE

Form of Identification Marks

1. The following provisions shall be complied with in respect of identification marks to be exhibited on vehicles entered in the register.

2. The identification mark of a vehicle shall be displayed on a rectangular plate which shall correspond with either Diagram No. 1 or Diagram No. 2 shown below.

Diagram No. 1

Diagram No. 2

3. ( a ) The plate on which an identification mark is exhibited (in this Schedule referred to as "the plate") shall not contain any words, letters, numbers, emblems or other marks of any kind other than those required under this Schedule.

( b ) The identification mark shall not incorporate the figure nought unless such figure forms part of the identification mark assigned to the vehicle by the Commissioners.

4. The plate shall exhibit the placename set out in the Table to this paragraph opposite the mention in the Table of the index mark on the plate, the flag of the European Communities and the letters IRL all of which shall be arranged in conformity with this Schedule.

TABLE

INDEX MARKS AND CORRESPONDING PLACENAMES

5. The periphery of the plate shall be marked all around by a black border having a stroke width of 5 millimetres and the plate shall be made of metal or plastic.

6. An identification mark which is exhibited on a metal plate shall be embossed by being raised above the flat surface of the plate and shall form part of the plate.

7. An identification mark which is exhibited on a plastic plate shall be affixed with an adhesive substance to the rear of the plate and be so affixed that it cannot be readily detached therefrom.

8. A plate made of plastic shall be constructed of transparent material of at least 2.5 millimetres in thickness.

9. The identification mark and placename shall be formed of black characters and shall be exhibited on white reflex reflective material so that the identification mark appears at all times from the front of the plate as black characters on a white background.

10. The flag of the European Communities shall appear as a circle of twelve gold stars against a blue background (of a colour shade generally known as royal blue); the centrepoints of the twelve stars shall form a circle with a radius of 15 millimetres and the straight lines forming the apexes of the stars shall be 4 millimetres in length.

11. The letters IRL shall appear in white letters on the blue background of the flag of the European Communities underneath the circle of stars and each such letter shall have a height of 20 millimetres and a stroke width of 4 millimetres. The total width of the space taken by each of the letters R and L shall be 12 millimetres. The distances between adjoining letters shall be uniform.

12. The blue background and gold stars of the flag of the European Communities and the white letters IRL shall be formed of reflex reflective material.

13. The placename shall appear in black letters above the identification mark and each letter of the placename shall have a height of not less than 12 millimetres and a stroke width of not less than 3 millimetres. The total width of the space taken by each letter (other than the letter I) shall be not less than 9 millimetres. Where an accented vowel occurs in the placename the length accent character shall have a height of 2 millimetres above the letter. The distances between the nearest parts of adjoining letters shall be uniform. Where the placename comprises more than one word the distances between the nearest letters of adjoining words shall be uniform and not less than three times the distance between adjoining letters.

14. The identification mark shall appear in black characters and each letter or figure shall have a height of 70 millimetres and a stroke width of 10 millimetres. The total width of the space taken by each letter or figure (other than the letter "I" or the number "1") shall be 36 millimetres. The distances between adjoining letters and adjoining figures shall be uniform and shall be not less than 8 millimetres.

15. The distance between the inner edge of the blue background of the flag of the European Communities and the first letter of the placename shall be equal to the distance between the last letter of the placename and the inner edge of the black border on the right-hand side of the plate and shall be not less than 8 millimetres.

16. In the case of an identification mark which is exhibited on a plate in conformity with Diagram No. 1 shown in paragraph 2 of this Schedule—

( a ) the external size of the plate shall be 520 millimetres in width and 110 millimetres in height;

( b ) the blue background of the flag of the European Communities shall extend vertically from the inner edge of the black border at the top of the plate to the inner edge of the black border at the bottom of the plate and shall extend horizontally for a distance of 40 millimetres from the inner edge of the black border on the left-hand side of the plate;

( c ) the distance between the inner edge of the blue background of the flag of the European Communities and the first figure of the identification mark shall be equal to the distance between the last figure of the identification mark and the inner edge of the black border on the right-hand side of the plate and shall be not less than 8 millimetres;

( d ) the index mark shall be separated from adjoining figures on each side of the index mark by a hyphen with a stroke width of 10 millimetres which shall extend horizontally for a distance of 22 millimetres; the distances between each hyphen and the nearest part of any adjoining letter or figure shall be uniform and shall be not less than 10 millimetres;

( e ) the margin between the inner edge of the black border at the top of the plate and the nearest part of any letter in the placename (excluding any length accent) shall be 5 millimetres in height;

( f ) the space between the nearest part of any letter of the placename and any letter or figure of the identification mark shall be not less than 4 millimetres in height;

( g ) the space between the nearest part of any letter or figure of the identification mark and the inner edge of the black border at the bottom of the plate shall be not less than 8 millimetres in height.

17. In the case of an identification mark which is exhibited on a plate in conformity with Diagram No. 2 shown in paragraph 2 of this Schedule—

( a ) the external size of the plate shall be 340 millimetres in width and 220 millimetres in height;

( b ) the blue background of the flag of the European Communities shall be located at the top left-hand corner of the plate and shall extend vertically downwards from the inner edge of the black border at the top of the plate for a distance of 100 millimetres and shall extend horizontally from the inner edge of the black border at the left-hand side of the plate for a distance of 40 millimetres;

( c ) the distance between the inner edge of the blue background of the flag of the European Communities and the first figure of the identification mark shall be equal to the distance between the last letter of the index mark and the inner edge of the black border on the right-hand side of the plate;

( d ) the index mark shall be separated from the figures on the upper line of the identification mark by a hyphen with a stroke width of 10 millimetres which shall extend horizontally for a distance of 22 millimetres; the distances between the hyphen and the nearest part of any adjoining letter or figure shall be uniform and shall be not less than 10 millimetres;

( e ) the distance between the inner edge of the black border at the left-hand side of the plate and the nearest figure on the lower line of the identification mark shall be equal to the distance between the last figure on that line and the inner edge of the black border at the right-hand side of the plate and shall be not less than 40 millimetres;

( f ) the margin between the inner edge of the black border at the top of the plate and the nearest part of any letter in the placename (excluding any length accent) shall be 12 millimetres in height;

( g ) the space between the nearest part of any letter of the placename and the nearest part of any character in the upper line of the identification mark shall be not less than 12 millimetres in height;

( h ) the space between the upper and lower line of the identification mark shall be not less than 12 millimetres in height;

( i ) the margin between the lower line of the identification mark and the inner edge of the black border at the bottom of the plate shall be not less than 12 millimetres in height.

18. In the case of an identification mark exhibited on a bicycle, an invalid carriage or a pedestrian-controlled vehicle:—

( a ) any of the dimensions prescribed in paragraph 5, 10, 11, 13, 14, 15, 16 or 17 of this Schedule may be reduced to an amount which is not less than half of the amount so prescribed, and

( b ) the plate need not be rectangular provided that the letters and figures thereon comply as nearly as possible with the arrangement shown in Diagram No. 1 or Diagram No. 2 in paragraph 2 of this Schedule or as described in paragraph 19 of this Schedule, as the case may be.

19. In the case of a bicycle, an invalid carriage or a pedestrian-controlled vehicle on which an identification mark is displayed on a plate generally of the type shown in the said Diagram No. 2, if the dimensions of the identification mark or plate are reduced in accordance with paragraph 18 of this Schedule, the identification mark or plate shall not be held to be in contravention of this Schedule solely because:—

( a ) the flag of the European Communities is at the bottom left-hand corner of the plate, and

( b ) part of the placename is above the flag of the European Communities.

20. In the case of a vehicle which is provided with an indented space to accommodate a registration plate and the size of the space is such that it can accommodate neither a plate of the dimensions prescribed in paragraph 16 (a) of this Schedule nor a plate of the dimensions prescribed in paragraph 17 (a) of this Schedule, the dimensions prescribed in paragraphs 5, 10, 11, 13, 14, 15, 16 or 17 of this Schedule may be reduced provided that the dimensions as so reduced comply as nearly as possible with the dimensions so prescribed.

21. An identification mark or plate shall not be held to be in contravention of this Schedule by reason only of failure to comply with the dimensions prescribed in this Schedule provided that:—

( a ) in the case of a prescribed dimension which is 70 millimetres or less, the difference between the dimension of the identification mark or plate and the prescribed dimensions is not greater than 1 millimetre, and

( b ) in the case of a prescribed dimension which is greater than 70 millimetres, the difference between the dimension of the identification mark or plate and the prescribed dimension is not greater than 3 millimetres.

22. The provisions of paragraphs 2 to 21 of this Schedule shall not apply in the case of a large public service vehicle (within the meaning of the Road Traffic Act, 1961 (No. 24 of 1961)) on which an identification mark is so constructed and used that it is illuminated by transparency or translucency and in such a case the characters of the identification mark shall appear white when the mark is so illuminated and shall appear at all other times white against a black background.

23. The provisions of this Schedule shall be deemed to be complied with in relation to an identification mark which incorporates the index mark ZV if the identification mark exhibited on the vehicle complies with the provisions of Part I of the Third Schedule to the Road Vehicles (Registration and Licensing) Regulations, 1982 ( S.I. No. 311 of 1982 ).

SECOND SCHEDULE

VECHILE REGISTRATION CERTIFICATE

THIS TEAR-OFF SECTION MUST BE DETACHED AND POSTED (without postage stamp) TO THE CENTRAL VEHICLE OFFICE, FREEPOST,ROSSLARE HARBOUR, CO. WEXFORD

NOTIFICATION OF CHANGES You must notify changes IMMEDIATELY by completing the appropriate section(s) below in BLOCK CAPITAL LETTERS, signing the DECLARATION and sending this document to your local Vehicle Registration Office.

ANY PERSON WHO ALTERS THE PARTICULARS ON THE FRONT OF THIS CERTIFICATE INCURS HEAVY PENALTIES

THIRD SCHEDULE

Form VRT3

FOURTH SCHEDULE

Form VRT 4

FIFTH SCHEDULE

GIVEN this 5th day of November, 1992.

D. B. QUIGLEY,

Revenue Commissioner.

EXPLANATORY NOTE.

These Regulations lay down conditions governing the registration of vehicles and the method of securing and collection of vehicle registration tax. They also prescribe the format, dimensions and technical specification of registration plates to be displayed on vehicles, as well as the forms on which declarations for registration must be made.