Textual Amendments
F1Sch. 2A inserted (1.5.1995) by 1995 c. 4, s. 19, Sch. 4 para. 36(2)
4(1)The regulations may provide that where—U.K.
[F2(a)a person makes a declaration described in paragraph 1(6A)(a), (b) or (c) with a view to securing possession of a vehicle purported to have been delivered into the custody of a person in accordance with provision made under paragraph 3, and]
(b)the declaration is that the vehicle is or was an exempt vehicle, and
(c)the declaration is to the person’s knowledge either false or in any material respect misleading,
he is guilty of an offence.
(2)The regulations may provide that a person guilty of such an offence is liable—
(a)on summary conviction, to a fine not exceeding the statutory maximum, and
(b)on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine or (except in Scotland) to both.]
Textual Amendments
F2Sch. 2A para. 4(1)(a) substituted for Sch. 2A para. 4(1)(a) (21.7.2008) by Finance Act 2008 (c. 9), Sch. 45 para. 8