Section 133 of the Act of 1992 is hereby amended -

(a) in subsection (2) -

(i) in paragraph (a), by the substitution of "the price, inclusive of all taxes and duties," for "the price, inclusive of vehicle registration tax,",

(ii) in paragraph (b), by the deletion of the proviso,

(iii) by the insertion of the following paragraph after paragraph (c):

"(d) Where a manufacturer or sole wholesale distributor fails to make a declaration under paragraph (a) or to make it in the prescribed manner, the open market selling price of the vehicle concerned may be determined by the Commissioners for the purposes of this section.",

and

(b) in subsection (3), by the substitution of the following definition for the definition of "open market selling price" -

"'open market selling price' means -

(a) in the case of a new vehicle referred to in subsection (2), the price as determined by that subsection,

(b) in the case of any other new vehicle, the price, inclusive of all taxes and duties, which, in the opinion of the Commissioners, would be determined under subsection (2) in relation to that vehicle if it were on sale in the State following supply by a manufacturer or sole wholesale distributor in the State,