18.2. For the purpose of calculating the additional duty and the acquisition duty payable in respect of a road vehicle in the category of road vehicles referred to in the first paragraph of section 2.1.1, the engine displacement is rounded off to the nearest decilitre and if the engine displacement is equidistant between 2 dl, it is rounded off to the higher decilitre.
O.C. 1246-2005, s. 6; S.Q. 2016, c. 7, s. 91.