S.L. 368.2 Art. 5Importedchassisto be declared.

(1) Where a vehicle chassis, whether new or used, which has been imported or brought into Malta, is used to replace the chassis of a motor vehicle which is already registered with the

Authority, the owner of that motor vehicle shall, within seven days, notify the Authority on the prescribed form of such replacement.

(2) Where a vehicle chassis is replaced by another vehicle chassis, whether new or used, which is of the same make and model, no registration tax shall be payable to the Authority.

(3) Where a vehicle chassis is replaced by another vehicle chassis, whether used or not, which is not of the same make and model of the replaced vehicle chassis, the payment of registration tax as prescribed in the First Schedule or the Second Schedule of the Act, as the case may be, shall be incurred as if the vehicle on which the replacement vehicle chassis will be fitted is being brought to tax in Malta in terms of the Act for the first time.