(1) The Commissioners may repay to a person an amount calculated in accordance with this section of vehicle registration tax based on the open market selling price of a vehicle which has been removed from the State, where -
(a) the vehicle was charged the category A rate,
(b) the vehicle has been registered under section 131 and the vehicle registration tax has been paid,
(c) the vehicle was, immediately prior to being so removed, registered under section 131,
(d) within 30 days prior to being so removed -
(i) the vehicle and any documentation to which paragraph (b) or (c) relates, and
(ii) where applicable, a valid test certificate (within the meaning of the Road Traffic (National Car Test) Regulations 2017 (S.I. No. 415 of 2017)) or a certificate of roadworthiness (within the meaning of the Road Safety Authority (Commercial Vehicle Roadworthiness) Act 2012), as the case may be, in respect of the vehicle concerned,
have been examined by a competent person and all relevant matters have
…