Key Benefits:
Transitional motor vehicle tax 1994
The Secretary of State for Finance,
Having regard to Article XIII of the Law of 24 December 1993 amending a number of tax laws and of the Law of the Infrastructure Fund under the 1994 Tax Plan (Stb. 1993, 760);
Decision:
In the case of a motor vehicle for which a motor vehicle tax is paid for a period of which a part of the vehicle falls after the date on which it is due to the Law of 24 December 1993 amending a number of tax laws and the Law of the Infrastructure Fund under the 1994 Tax Plan a reduction in the rate of the Act on the motor vehicle tax 1966 that motor vehicle enters into force for that part of the period, the difference between the rate applicable immediately prior to that date and the rate applicable from that date shall be returned. Amounts of f 10 and less are not reimbursed.
1 For a motor vehicle for which, pursuant to the Law of 24 December 1993, amended certain tax laws and the Infrastructure Fund Law in the context of the tax plan 1994 an increase in the rate of Act on the motor vehicle tax 1966 for which, before 16 January 1994, for which a part of a motor vehicle tax has been paid for a period falling after 15 January 1994, the tax payable on the whole of the period in respect of which the tax is payable shall be paid over the whole period. the motor vehicle was in force at the beginning of that period.
2 The first paragraph shall not apply in respect of a motor vehicle for which the motor vehicle tax has been paid after 15 September 1993 for a period of 12 months or three months unless:
(a) the period referred to in the first paragraph shall end on 31 January 1994;
(b) the holder of the vehicle has paid the tax for the first time before that motor vehicle; or
(c) The holder of the motor vehicle has paid the tax for a period of 12 or 3 months ending before 16 January 1994.
3 For a motor vehicle used to make use of the road at a time after 31 January 1994 and for which motor vehicle tax has been paid before 16 January 1994 for a period covered in whole or in part after 15 January 1994 and to which the motor vehicle is subject to the payment of a motor vehicle First paragraph does not apply under the second paragraph, the tax payable under this Law shall be paid in respect of the months of that period not expired at the time of use, prior to that date.
4 Amounts referred to in paragraph 1 of f 10 and below shall not be levied.
This arrangement shall enter into force on 1 January 1994.
TheState Secretary
of Finance,M. J. J. van Amelsvoort
