Finance Act, 1999
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Amendment of section 19 (tax due and payable) of Principal Act. |
135.—Section 19 of the Principal Act is hereby amended in clause (I) of subparagraph (i) of paragraph (a) of subsection (4) (inserted by the Finance Act, 1993 ) by the insertion after “registration of the vehicle” of “or, if section 131 of the Finance Act, 1992 , does not provide for registration of the vehicle, at a time not later than the time when the tax is due in accordance with subsection (1A)”. |