Amendment status not verified — confirm the current text below against the official source.
Payment of additional Tax:—— Where any motor vehiciein respect of which the tax has been paid is altered 0r hsed in sucha manner 11s to cause the“ “hide to become a vehicle in respect of which a higher rate 91' tax is payable, the owner thereof shall be liable to pay an additional tax of a sum which18 equal to the difference between the tax already paidin respect of such vehiele and the tax Ibehis payable in respect of such vehicle after its being so altered 01' used. 1