Finance Act, 1996

Amendment of section 135B (repayment of amounts in respect of vehicle registration tax in certain cases) of Act of 1992.

73.—Section 135B (inserted by section 98 of the Finance Act, 1995 ) of the Act of 1992 is hereby amended by the insertion of the following proviso to subsection (1):

“Provided that for the purposes of paragraphs (c) and (e) any reference to ‘the person’ may, in the application of those provisions, be construed by the Commissioners as a reference to the person concerned or to that person's spouse.”.