On 25/05/2013,
you requested for the version in force on 25/05/2013
incorporating all amendments published on or before 25/05/2013.
The closest version currently available is that of 31/12/2004.
24.
—(1) Where a vehicle licence has been taken out for a vehicle at any rate prescribed under this Act and the vehicle is, at any time while the licence is in force, used in an altered condition or in a manner or for a purpose which brings it within, or which if it was used solely in that condition or in that manner or for that purpose would bring it within, a description of vehicle to which a higher rate of tax is applicable under this Act, tax at that higher rate shall become chargeable in respect of the licence for the vehicle.
(2) Where tax at a higher rate becomes chargeable under subsection (1) in respect of any vehicle licence, the licence may be exchanged for a new vehicle licence, for the period beginning with the date on which the higher rate of tax becomes chargeable and expiring at the end of the period for which the original vehicle licence was issued, on payment of the difference between the amount payable on the new licence and the amount to be refunded on the surrender of the original vehicle licence.
(3) Where a vehicle licence has been taken out for a vehicle, and by reason of the vehicle being used as mentioned in subsection (1), a higher rate of tax becomes chargeable and tax at the higher rate was not paid before the vehicle was so used, the person so using the vehicle shall be guilty of an offence.