S.I. No. 402/2016 - Vehicle Registration and Taxation (Amendment) Regulations 2016.
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. (1) These Regulations may be cited as the Vehicle Registration and Taxation (Amendment) Regulations 2016. | ||
(2) These Regulations shall come into operation on 12 September 2016. | ||
2. The Vehicle Registration and Taxation Regulations 1992 ( S.I. No. 318 of 1992 ) are amended— | ||
(a) in Regulation 4 (as amended by the Vehicle Registration and Taxation (Amendment) Regulations 2010 ( S.I. No. 400 of 2010 ))— | ||
(i) by inserting after the definition of “authorised person” the following: | ||
“ ‘Certificate of Conformity’ means a vehicle approval certificate issued under— | ||
(a) the approval system for motor vehicles provided for in Directive 2007/46/EC of the European Parliament and of the Council of 5 September 20071 , | ||
(b) the approval system for two-wheel and three-wheel vehicles provided for in Regulation (EU) No 168/2013 of the European Parliament and of the Council of 15 January 20132 , or | ||
(c) the approval system for agricultural and forestry vehicles provided for in Regulation (EU) No 167/2013 of the European Parliament and of the Council of 5 February 20133 ;”, | ||
and | ||
(ii) by inserting after the definition of “distributor” the following: | ||
“ ‘electronic format’ means the electronic format specified by the Commissioners on their website at the time a Certificate of Conformity is submitted to the Commissioners; | ||
‘new vehicle’ has the same meaning as it has in section 133(3) of the Finance Act 1992 (No. 9 of 1992);”, | ||
and | ||
(b) by inserting after Regulation 6 the following: | ||
“6A.Prior to the registration of a new vehicle, a Certificate of Conformity in respect of that vehicle shall be submitted to the Commissioners in an electronic format via the online system provided by the Commissioners.”. | ||
| ||
GIVEN under my hand, | ||
25 July 2016. | ||
NIALL CODY, | ||
Revenue Commissioner. | ||
EXPLANATORY NOTE | ||
(This note is not part of the Instrument and does not purport to be a legal interpretation.) | ||
These regulations amend the Vehicle Registration and Taxation Regulations, 1992 ( S.I. No. 318 of 1992 ) by making it a requirement that a Certificate of Conformity be submitted to the Revenue Commissioners prior to registration of a new vehicle (i.e. previously unregistered vehicle) in the electronic format required by the Revenue Commissioners. | ||
1 OJ No. L 263, 09.10.2007, p. 1 |
