Finance Act 2015
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Amendment of section 135D of Finance Act 1992 (repayment of amounts of vehicle registration tax on export of certain vehicles) | ||
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49. (1) Section 135D of the Finance Act 1992 is amended— | ||
(a) in subsection (1)(d)(ii) by substituting “within the meaning of the Road Traffic (National Car Test) Regulations 2014 ( S.I. No. 322 of 2014 )” for “within the meaning of the Road Traffic (National Car Test) Regulations 2003 ( S.I. No. 405 of 2003 )”, and | ||
(b) in subsection (4)(b) by substituting “€100” for “€500”. | ||
(2) Subsection (1)(b) comes into operation on 1 January 2016. |