Finance Act, 1992

Authorisation of manufacturers, distributors and dealers and periodic payment of duty.

136.—(1) Notwithstanding the provisions of section 131 , a person may be authorised by the Commissioners to manufacture, distribute, deal in, deliver, store, repair or modify unregistered vehicles and to convert registered vehicles.

(2) A person shall not be authorised under this section unless he appears to the Commissioners to satisfy such requirements as they may think fit to impose.

(3) The Commissioners may, at any time for reasonable cause (which shall be stated to the authorised person) and following such notice as is reasonable in the circumstances, revoke an authorisation made under this section or vary its terms.

(4) An authorised person shall not deliver, send out or otherwise make available for use an unregistered vehicle other than to another authorised person.

(5) An authorised person shall not deliver, send out or otherwise make available for use a vehicle which, but for compliance with this subsection, would be unregistered, to a person who is not an authorised person without first—

(a) declaring the prescribed details of the vehicle to the Commissioners in accordance with section 131 , and

(b) paying vehicle registration tax in respect of the registration of the vehicle.

(6) For the purposes of subsection (5) the Commissioners may, subject to compliance with such conditions for securing payment as they may think fit to impose, permit payment of vehicle registration tax to be deferred to a day not later than the 15th day of the month following that in which the said tax is charged.

(7) Notwithstanding the provisions of subsections (4) and (5), the Commissioners may, subject to compliance with such conditions as they may think fit to impose, allow an unregistered vehicle to be delivered by an authorised person for temporary display or exhibition.

(8) No provision of this section shall be deemed to permit the use of an unregistered vehicle on a public road.