Schedule 19

NINETEENTH SCHEDULERules 38C(3), 38D(3), 38E(3), 38F(3) and 38G(3)Set‑off of rebate Description of amount against which amount of rebate to be set off When amount described is treated as accruing due for purposes of rules 38C, 38D, 38E, 38F and 38G1.Tax chargeable under section 11(1)(b) of the Act in respect of the applicable vehicle for any period The day an application for a vehicle licence for the applicable vehicle is made for the period2.Any transfer fee for the transfer of registration of the applicable vehicle, other than a temporary transfer of registration under rule 25(4) or 26(1) The day the application for the transfer is made3.Any late application fee under rule 2 of the Road Traffic (Motor Vehicles, Licensing of Vehicles — Late Application Fees) Rules (R 6), that remains outstanding immediately before the de‑registration of the applicable vehicle The day of the de‑registration[S 955/2021 wef 19/12/2021][S 507/2021 wef 11/07/2021][S 1013/2020 wef 20/12/2020][S 451/2019 wef 23/06/2019][S 1013/2020 wef 20/12/2020][S 507/2021 wef 11/07/2021][S 955/2021 wef 19/12/2021]