(1) Duty chargeable on
the grant or transfer of a licence for a vehicle is payable by the person in
whose name the licence for the vehicle is granted, or the transferee.
(2) A person that
ceases to be the owner of a vehicle, or a dealer that sells a new vehicle, is
also liable to pay the duty chargeable on the grant or transfer of the licence
for the vehicle in the circumstances and to the extent set out in section 252.