English translation: phasing out of the tax exemption
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Explanation: This actually refers to an end to the current exemption from road tax for classic cars (defined as being over 25 years old). This exemption will come to an end when the Wet Kilometerprijs (Road Pricing Act?) comes into effect. It is currently making its way through parliament. The phasing out of the classic car exemption was effected through an amendment to the Wet KMP (see Kamerstuk 2008-2009, 31704, nr. 70, Tweede Kamer - ref. below).
The explanatory notes say this:
-> "Ten tweede bewerkstelligt dit amendement een wijziging in de vrijstelling in de motorrijtuigenbelasting voor voertuigen ouder dan 25 jaar. Door dit amendement wordt de vrijstelling in de motorrijtuigenbelasting voor voertuigen ouder dan 25 jaar per 31 december 2011 bevroren. Dit wil zeggen dat de voertuigen die op die datum 25 jaar of ouder zijn onder de vrijstelling blijven vallen, maar dat voertuigen die op die datum jonger zijn niet meer van de vrijstelling gebruik kunnen maken." http://ikregeer.nl/document/KST124813
In short, the amendment means that cars currently qualifying for the exemption will keep it. However, no new exemptions will be allowed (from the moment the new law takes effect). In this way, this tax facility will slowly die out, hence "uitsterfregeling".
You might consider translating your sentence as follows: This introduces a provision phasing out/abolishing the tax (road tax?) on vintage cars. Apparently your question is related to the road pricing system in the Netherlands. There are Google hits on this topic.
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Answers
4 hrs confidence:
tax exemption for vehicles which are at a certain age
Explanation: "Uitsterfregeling" is the term for a special regulation applying to objects (cars, premises etc.) after a certain time when the usage or conditions have changed. Once cars have reached a certain age, they are no longer subject to the same duty rules. That is supposedly meant by "fiscale uitsterfteregeling". An "oldtimer" is an old car in Dutch.
-------------------------------------------------- Note added at 4 uren (2009-04-19 09:17:55 GMT) --------------------------------------------------
Of course you could also just say "for old vehicles"
Example sentence(s):
Ten aanzien van oldtimers zou ook een ‘uitsterfregeling’ kunnen worden overwogen. Alleen motorrijtuigen die bij invoering van de Wet kilometerprijs 25 jaar of ouder zijn worden vrijgesteld.
Explanation: This actually refers to an end to the current exemption from road tax for classic cars (defined as being over 25 years old). This exemption will come to an end when the Wet Kilometerprijs (Road Pricing Act?) comes into effect. It is currently making its way through parliament. The phasing out of the classic car exemption was effected through an amendment to the Wet KMP (see Kamerstuk 2008-2009, 31704, nr. 70, Tweede Kamer - ref. below).
The explanatory notes say this:
-> "Ten tweede bewerkstelligt dit amendement een wijziging in de vrijstelling in de motorrijtuigenbelasting voor voertuigen ouder dan 25 jaar. Door dit amendement wordt de vrijstelling in de motorrijtuigenbelasting voor voertuigen ouder dan 25 jaar per 31 december 2011 bevroren. Dit wil zeggen dat de voertuigen die op die datum 25 jaar of ouder zijn onder de vrijstelling blijven vallen, maar dat voertuigen die op die datum jonger zijn niet meer van de vrijstelling gebruik kunnen maken." http://ikregeer.nl/document/KST124813
In short, the amendment means that cars currently qualifying for the exemption will keep it. However, no new exemptions will be allowed (from the moment the new law takes effect). In this way, this tax facility will slowly die out, hence "uitsterfregeling".