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Irish Statutory Instruments |
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You are here: BAILII >> Databases >> Irish Statutory Instruments >> Vehicle Registration and Taxation (Amendment) Regulations 2015.S.I. No. 496/2015 URL: http://www.bailii.org/ie/legis/num_reg/2015/0496.html |
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Notice of the making of this Statutory Instrument was published in |
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"Iris Oifigiúil" of 10th November, 2015. |
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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: |
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1. These Regulations may be cited as the Vehicle Registration and Taxation (Amendment) Regulations 2015. |
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2. These Regulations come into operation on 9 November 2015. |
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3. In these Regulations- |
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"the Regulations" means the Vehicle Registration and Taxation (No. 2) Regulations 1992 (S.I. No. 437 of 1992); |
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"Regulations of 1992" means the Vehicle Registration and Taxation Regulations 1992 (S.I. No. 318 of 1992). |
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4. The Regulations are amended by substituting the following for Regulation 6- |
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"6.(1) A request to reserve an identification mark under section 131(5A): |
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(a) shall be in writing, and |
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(b) shall only be made during the period: |
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(i) 1November of the year before the vehicle is to be first brought into use, and |
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(ii) 31December of the year in which the vehicle is to be first brought into use. |
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(2) An identification mark, requested in accordance with section 131(5A): |
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(a) shall comply with Regulation 9(1B) of the Regulations, and |
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(b) shall only be assigned to the vehicle by the Commissioners in the year in which the vehicle is first brought into use. |
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(3) A fee of €1,000 is prescribed for the purpose of section 131(5A) of the Act. |
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(4) An identification mark reserved under paragraph (1) shall not be displayed on a vehicle until it would fall to be assigned under Regulation 9(3) of the Regulations.". |
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5. Regulation 7(1) of the Regulations of 1992 is amended in subparagraph (a)- |
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(a) in clause (v) by substituting "Finance Act 1992," for "Finance Act 1992, and", |
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(b) in clause (vi) by substituting "of the tax, and" for "of the tax;", and |
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(c) by inserting the following after clause (vi): |
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"(vii) where relevant, the declaration shall be accompanied by foreign registration certificates as provided for in Articles 4 and 5 of Council Directive 1999/37/EC (as amended);". |
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6. Regulation 9 of the Regulations of 1992 is amended by substituting the following for paragraph (3): |
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"(3) The numbers referred to in paragraphs (1)(c), (1A)(d), (1B)(d) and (1C) shall be assigned sequentially to each index mark, but the Commissioners may omit any numbers from a sequence established under this Regulation.". |
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GIVEN under my hand, |
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5 November 2015. |
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NIALL CODY, |
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Revenue Commissioner. |
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EXPLANATORY NOTE |
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(This note is not part of the Instrument and does not purport to be a legal interpretation.) |
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1. These regulations amend the Vehicle Registration and Taxation Regulations, 1992 (S.I. No. 318 of 1992) and the Vehicle Registration and Taxation (No. 2) Regulations, 1992 (S.I. No. 437 of 1992). |
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2. The regulations amend the administrative procedures for the reservation and assignment of registration numbers. |
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3. In addition, the EU requirement for the production of a foreign registration document at re-registration and the administrative arrangements for dealing with these documents following re-registration are included. |