Clause 9

This section applies where an exemption is granted (whether before, on or after the date of commencement of section 9 of the Road Traffic (Amendment) Act 2017) under section 14, 33 or 142 from the requirement of a permit or levy under section 10A in respect of a vehicle first registered on or after 1 April 1998 but before 26 February 2013, being an exemption that is —

for a specified period;

due to the use or description of the vehicle;

due to the status or description of the registered owner of the vehicle; or

subject to any condition (whether a condition precedent or a condition subsequent).(2) A tax is payable as follows, whichever first happens:

when the specified period for the exemption described in subsection (1)(a) ends;

when there is a change in the use or description of the vehicle as to render the vehicle no longer within any use or description in any exemption described in subsection (1)(b);

when there is a change to the status or description of the registered owner of the vehicle as to render the registered owner not having any status or meeting any description in any exemption described in subsection (1)(c);

when the condition (whether a condition precedent or a condition subsequent) subject to which the exemption described in subsection (1)(d) is granted is first breached.(3) The tax under subsection (2) is payable and recoverable from the person who is keeping or using the vehicle at the applicable time mentioned in that subsection.(4) The tax under subsection (2) is equal to the amount of tax that would have been payable under section 11(1)(a) on the first registration of a vehicle mentioned in subsection (1) if it was not so exempted from the requirement of a permit or levy under section 10A, and as if the vehicle had been first registered with such a permit issued on that day of first registration.(5) To avoid doubt, a reference in subsection (4) to the tax that would have been payable under section 11(1)(a) on the first registration of a vehicle mentioned in subsection (1) if it was not so exempted from the requirement of a permit or levy under section 10A includes a reference to any rebate from that tax that may be claimed under section 11 when the vehicle was first registered.(6) Any person who gives any incorrect information in relation to any matter affecting the amount of tax chargeable under this section shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 6 months, and the court shall order the person to pay to the Registrar the amount of tax which has been undercharged.(7) The Registrar may, in his discretion, compound any offence punishable under subsection (6) by collecting from the person reasonably suspected of having committed the offence a sum not exceeding $1,000 and the amount of the tax undercharged, and may before judgment stay or compound any proceedings thereunder.”.