Chapter:	330B	Title:	MOTOR VEHICLES (FIRST REGISTRATION TAX) REGULATION	Gazette Number:
Section:	4	Heading:	Prescribed conditions for exemption in a case of transfer of additions	Version Date:	30/06/1997

A person claiming exclusion, from the taxable value of a locally assembled vehicle, of the value of specified additions added to the chassis or the cab and chassis of the vehicle by way of transfer of additions is required-

(a) to submit documentary proof that the additions were included for calculating the taxable value of another locally assembled vehicle that has previously been taxed under the Ordinance;
(b) to prove to the satisfaction of the Commissioner that the identification number of the additions corresponds with the identification number of the additions which are claimed to have been included for calculating the taxable value of another locally assembled vehicle that has previously been taxed under the Ordinance; and
(c) to prove to the satisfaction of the Commissioner that the transferred additions were removed from a chassis or cab and chassis that was included for calculating the taxable value of the other locally assembled vehicle previously taxed under the Ordinance.