(1) Duty is not
chargeable on the grant of a licence for a vehicle if no fee is payable under
the Road Traffic Act section 19(3).
(2) Duty is not
chargeable on the transfer of a licence for a vehicle if no fee would have
been payable under the Road Traffic Act section 19(3) for the grant of a
licence to the transferee for the vehicle on the day of the transfer.