Finance Act 1992 section 136

Authorisation of manufacturers, distributors and dealers and periodic payment of duty

Section 136 establishes the framework for authorising persons to handle unregistered vehicles in the course of trade and sets out the rules for registering and paying vehicle registration tax when those vehicles are supplied to end users.

• The Revenue Commissioners may authorise persons to manufacture, distribute, deal in, deliver, store, repair, modify or convert vehicles without first registering them, provided the person meets whatever requirements the Commissioners impose.
• An authorised person may only pass an unregistered vehicle to another authorised person; before supplying a vehicle to a non-authorised person, the authorised person must first declare the vehicle details, display the assigned identification mark, and pay vehicle registration tax.
• The Commissioners may allow deferred payment of vehicle registration tax, with the latest permitted payment date being the 15th day of the month following the month in which the tax is charged.
• The Commissioners may revoke or vary an authorisation for reasonable cause, may permit temporary display or exhibition of unregistered vehicles, and may prescribe conditions governing the use of unregistered vehicles in public places by authorised persons.