(1) Duty is not
chargeable on the grant of a licence for a vehicle if no fee is payable under
the Vehicles Act section 7(3).
(2) Duty is not
chargeable on the transfer of a licence for a vehicle if no fee would have
been payable under the Vehicles Act section 7(3) for the grant of a licence to
the transferee for the vehicle on the day of the transfer.
[Section 240 amended: No. 8 of 2012 s. 92.]