Amendment status not verified — confirm the current text below against the official source.
Where any motor vehicle in respect of which the [Motor Vehicle Tax]3 has been paid is altered in such manner as to cause the vehicle to become a vehicle in respect of which a higher rate of [Motor Vehicle Tax]3 is payable, the owner or operator thereof shall in respect of such vehicle be liable jointly and severally to pay the difference between the amount of [Motor Vehicle Tax]3 payable after its being so altered.