S.L. 368.2 Art. 28Change of use of vehicle.

(1) Where it is intended to use a vehicle in respect of which a licence is in force in a condition or manner or for a purpose which would, if it was used solely in that condition or manner or for that purpose, render it chargeable with a registration tax at a rate higher than that at which tax has been paid, the owner shall return to the Authority the licence disc and registration certificate issued in respect of the vehicle and shall make an application on the prescribed form to the Authority for a new licence disc appropriate to the new condition, manner or purpose.

(2) The Authority shall issue a new licence disc and registration certificate upon the payment by the owner of the vehicle to the Authority of the balance in the amount of registration tax which would have been paid on the basis of the new condition, manner or purpose.

(3) A motor vehicle which has been registered as an M1 vehicle shall not be converted into an N1 vehicle.

Part V REGISTRATION AND LICENSING OF GOVERNMENT VEHICLES