(1)  If it appears to the Registrar that an assessment of the motor tax payable for a particular vehicle is incorrect, the Registrar may reassess motor tax for the vehicle.

(2)  For the purposes of this regulation, an assessment that no motor tax is payable for a particular vehicle is taken to be a nil assessment.

(3)  If the reassessment increases the amount of motor tax payable, the Registrar may, by written notice given to the registered operator of the vehicle, require the registered operator to pay the additional amount within the period (which must be at least 14 days from the date of the notice) allowed in the notice.

(4)  The registered operator is not liable to pay additional motor tax under subregulation (3) if –

(a) the reassessment relates to an assessment made more than 3 years before the date of the reassessment; and

(b) the Registrar is satisfied that the registered operator did not intend to avoid the payment of motor tax.

(5)  If the reassessment reduces the amount of motor tax previously assessed, the Registrar must, within 14 days after the date of the reassessment, refund the amount of any overpayment of motor tax to the registered operator.