Motor Vehicle (Duties and Licences) Act 2004
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Amendment of section 21(3) of Finance (No. 2) Act 1992. |
5.— Section 21 (as amended by the Act of 2003) of the Finance (No. 2) Act 1992 is amended by substituting the following subsection for subsection (3): | |
“(3) (a) There shall be charged, levied and paid on a trade licence a duty of excise of— | ||
(i) in the case of a licence for exhibition only on a motor-cycle, €45, | ||
(ii) in the case of a licence for exhibition only on any other vehicle, €268. | ||
(b) There shall be charged, levied and paid on a trade licence issued in place of a trade licence that has been lost, stolen or destroyed a duty of excise of— | ||
(i) in the case of a licence for exhibition only on a motor-cycle, €29, | ||
(ii) in the case of a licence for exhibition only on any other vehicle, €65.”. |