4. Amendment of section 41 of the principal enactment

Section 41 of the principal enactment is hereby amended by the repeal of subsection (1) thereof and the substitution therefor of the following new subsection:—

“(1) The tax payable under subsection (1) of section 40, shall be paid by the registered owner of any relevant motor vehicle, to the Divisional Secretary, on or before the due date of renewal of annual registration.”.