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(2) The rate at which tax is chargeable under section 3(a), (c), (d) or (e) is the rate in force at the time when the tax becomes due as provided by section 74(1) or (2) or 75 (whichever is applicable).

(iii) if section 131 of the Finance Act 1992 does not provide for the registration of the vehicle, at a time not later than the time when the tax is due in accordance with section 75,

(4) Where (other than in the circumstances set out in section 11(2)), an accountable person makes an intra-Community acquisition of alcohol products and by virtue of that acquisition, and in accordance with Chapters 1 and 2 of Part 2 of the Finance Act 2001, and any other enactment which is to be construed together with those Chapters, the duty of excise on those products is payable in the State, then, notwithstanding section 75, the tax on that intra-Community acquisition shall be due at the same time as the duty of excise on the products is due.