Clause 7

by deleting the words “annual or half‑yearly rate” in subsection (2)(b) and substituting the words “tax period”;

by deleting subsection (3);

by deleting subsection (5) and substituting the following subsections:“(5) Subject to subsection (5A), a person who for any period keeps a motor vehicle in respect of which the special tax has at any time become chargeable is, whether or not the motor vehicle is still a mechanically‑propelled vehicle during the period, liable to pay the special tax on the motor vehicle for that period.(5A) The period mentioned in subsection (5) for which the person is liable to pay the special tax, does not include any period notified by the person to the Registrar under the Road Traffic Act (Cap. 276) as a period when the motor vehicle will not be used or kept on a public road (called in this section the notified period).(5B) However, the person is not exempt from liability to pay the special tax by virtue of subsection (5A) if, at any time during the notified period, the motor vehicle is used or kept on a public road —

by the person; or

with the consent of the person,and there is no vehicle licence in force for the motor vehicle at that time.”;

by deleting paragraph (b) of subsection (6) and substituting the following paragraph:“(b)at any time during the notified period.”; and

by inserting, immediately after subsection (8), the following subsection: “(9) In this section, “tax period” means the annual or half‑yearly period by reference to which the special tax is chargeable under this section.”.