Finance Act, 1976

Certain particulars relating to and transfers of certain vehicles to be furnished to licensing authorities.

67.—(1) Where a person—

(a) keeps for any period a vehicle in respect of which vehicle excise duty is chargeable, and

(b) a licence referred to in section 1 of the Act of 1952 has not been issued in respect of the vehicle,

the person shall, not later than seven days after the commencement of the period, furnish to the relevant licensing authority in the prescribed manner the particulars prescribed for the purposes of this subsection.

(2) Where as regards a vehicle to which this Part applies the relevant person transfers his interest in the vehicle, the person making the transfer shall within the prescribed period notify in the prescribed manner the relevant licensing authority of the transfer and give to that authority the particulars prescribed for the purposes of this subsection.

(3) Every person who on the commencement of this section is a person to whom a licence mentioned in section 1 of the Act of 1952 has been issued, being a licence which is in force on such commencement, shall, as regards the vehicle to which the licence relates, be deemed to have complied with the requirements of subsection (1) of this section.

(4) Regulations made pursuant to section 12 (1) (d) of the Act of 1920 and which are in force on the commencement of this section shall be deemed also to have been made under this Part by the Minister.

(5) Any person who—

(a) fails to comply with a requirement of subsection (1) or (2) of this section, or

(b) in purported compliance with any obligation to which he is subject by virtue of the said subsection (1) or (2), gives any information which he knows to be false in a material particular or recklessly gives information which is so false,

shall be guilty of an offence.