translate English to French: C is the consideration in respect of the last acquisition, or the value in respect of the last bringing in, of the qualifying motor vehicle by the person in respect of which the amount determined under the description of A is attributable.
C la contrepartie relative à la dernière acquisition du véhicule par la personne, ou la valeur relative à son dernier transfert par la personne, à laquelle la valeur de l’élément A est attribuable.