Renewal and restoration of certificates of entitlement
24.—(1)  Any person who is registered as the owner of a motor vehicle may, for the purpose of ensuring the continued registration of the vehicle upon the expiration of the certificate of entitlement relating to the vehicle, apply to the Registrar to renew the certificate of entitlement.
(2)  The Registrar may renew a certificate of entitlement for a period of 5 or 10 years, commencing from the date of the renewal, or such other date as the Registrar may specify, except that where a certificate of entitlement is renewed for a period of 5 years, it shall not be further renewed on its expiry.
(3)  and rule 21(1) application for the renewal of a certificate of entitlement may be made before its expiration or at any time not exceeding one month from its expiration and shall be accompanied by —
(a)the levy specified in the First Schedule; and
(b)where the application is made at a time after 14 days from the expiration of the certificate, the fee specified in the Second Schedule.
(4)  A certificate of entitlement that is renewed before its expiry shall not have any residual value in respect of the period between the date of its renewal and the date on which it would otherwise expire.
(5)  Where an application for the renewal of a certificate of entitlement is made at a time afterbut not exceeding one month from its expiration, the Registrar may renew the certificate of entitlement from the date of its expiration and the registration of the vehicle in relation to which the certificate of entitlement is renewed shall not be cancelled notwithstanding that no certificate of entitlement relating to the vehicle was in force between the time of the expiration of the certificate of entitlement and its renewal.
(6)  Where the registration of a taxi is cancelled under section 27 (1) (d) or (e) of the Act and the certificate of entitlement relating to the taxi is cancelled under rule 20, the person who is registered as the owner of the taxi may, for the purpose of applying for the registration of another taxi to replace the first-mentioned taxi, apply not later than 6 months from the date of such cancellation to the Registrar to restore the certificate of entitlement.
(7)  Every application for the restoration of a certificate of entitlement under paragraph (6) shall be accompanied by the levy specified in the First Schedule.
(8)  The Registrar may, upon receipt of an application made under paragraph (6) and the prescribed levy, restore a certificate of entitlement for a period of 7 years commencing from the date of its restoration.
(9)  Where a motor vehicle has been declared non-user under rule 53 of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules (R 5), the Registrar may allow an amount determined in accordance with the formula in rule 20(6) to be set off against the charge payable for renewing the certificate of entitlement relating to the motor vehicle under this rule.