Annual semi-luxury motor vehicle levy
4. There be charged, levied and paid, on every semi luxury motor vehicle for every year commencing on or after April 1, 1995, but for not more than seven years, a semi-luxury motor vehicle levy (in this section referred to as "the levy") at the respective rates set out in the Second Schedule to this Act. The levy payable for every such year shall be paid by the registered owner of the semi luxury motor vehicle on or before the relevant date. |