(1)  If a vehicle is to be registered for a registration period of 12 months, the applicable motor tax is calculated in accordance with the Act.

(2)  If the period for which a vehicle is to be registered is more or less than 12 months, the motor tax payable on an application for the registration (or the renewal of the registration) of the vehicle is calculated in accordance with the following formula:

where –

A is the amount of the tax;

B is the number of days in the period for which the vehicle is to be registered;

C is the number of days in the 12-month period that commences on the day on which the registration, or renewal of registration, is to take effect;

D is the amount of the motor tax payable for the registration of the vehicle for 12 months.

(3)  If the registration of a vehicle is to be renewed on an application for the renewal made after the expiry of the previous registration period, the period for which the vehicle is to be registered, on the application, is to be calculated as if it commenced at the end of the previous registration period.