Section 217 — Injury Prevention, Rehabilitation, and Compensation Act 2001: Collection of levies

217 Collection of levies (1) The levies payable under section 214(1) or (2) are payable on application for a motor vehicle licence under section 10 of the Transport (Vehicle and Driver Registration and Licensing) Act 1986 or on application for a trade licence under section 34 of that Act (as the case may require) or in any other prescribed manner. (2) The levy payable under section 213(2)(c) on any fuel is payable— (a) in the manner prescribed by regulations made under this Act; or (b) in the absence of regulations for the time being in force for the purpose of paragraph (a) , with any excise or excise-equivalent duty that is payable on that fuel. (3) The levy payable under section 214(3) is payable in the prescribed manner. (4) Any person who receives any payment of any motor vehicle levy payable to the Corporation must pay that levy to the Corporation not later than the end of the month after the month in which that levy is received. (4A) However, in the case of the levy payable under section 213(2)(c) , an agent who collects any amount of the levy on the Corporation's behalf must pay that amount to the Corporation— (a) in the manner prescribed by regulations made under this Act; or (b) in the absence of regulations for the time being in force for the purpose of paragraph (a) , in the manner agreed by the Corporation and the agent. (5) No penalty is payable in respect of any amount due under this section if the person satisfies the Corporation that the motor vehicle was not used on a road during the period for which the levy was due but not paid. (6) Subsection (5) does not apply to the levy payable under section 213(2)(c) Compare: 1998 No 114 s 295 Subsection (2) was substituted, as from 1 July 2003, by section 8(1) Injury Prevention, Rehabilitation, and Compensation Amendment Act 2003 (2003 No 29). Subsection (4A) was inserted, as from 1 July 2003, by section 8(2) Injury Prevention, Rehabilitation, and Compensation Amendment Act 2003 (2003 No 29). Subsection (6) was inserted, as from 1 July 2003, by section 8(3) Injury Prevention, Rehabilitation, and Compensation Amendment Act 2003 (2003 No 29).