Amendment status not verified — confirm the current text below against the official source.
Payment of additional lain—When any motor vehicle in respect of which tax has been paid tis altered or proposed to he used, in such a manner as to cause the vehicle to become a vehicle in respect of which a higher rate of tax is payable, the registered owner or person who is in possession or control of such vehicle shall pay an additional tax ofa siim which is equal to the difference between the tax already paid and the tax which is payable in respect ofsuch vehicle for the cried for which the higher rate of tax is payable in consequence of its )eing altered or so proposed to be used and the licensing officer shall not grant a fresh tax licence in respect of such vehicle so altered or pioposed lobe so used until such amount of tax has been paid.