Finance Act, 1998
|
Amendment of section 139 (offences and penalties) of Act of 1992. |
82.— Section 139 of the Act of 1992 is hereby amended in subsection (3)— | |
(a) by the deletion of “or” where it last occurs in paragraph (e), | ||
and | ||
(b) by the insertion of the following paragraph after paragraph (e): | ||
“(ee) to be in possession of the vehicle if it is a converted vehicle in relation to which particulars of the conversion have not been declared in accordance with section 131 or a converted vehicle in relation to which particulars of the conversion have been so declared but vehicle registration tax has not been paid on the declaration unless he is an authorised person, or”. |