(1)

(a) [deleted]

(b) The said duty of excise shall not be charged, levied or paid on -

(i) a vehicle in respect of a period specified in a non-use declaration commencing -

(I) in relation to a vehicle not previously the subject of a licence under section 1 of the Act of 1952, on the date of entry of the vehicle on the register provided that the registered owner furnishes the non-use declaration to a licensing authority not more than 21 days after that date of entry,

(II) on the date of expiration of -

(A) the most recent licence in respect of the vehicle taken out under section 1 of the Act of 1952, or

(B) the period specified in the most recent non-use declaration in respect of the vehicle accepted by a licensing authority,

provided that the registered owner furnishes the non-use declaration to a licensing authority not more than one month before the said date of expiration, or