# Finance Act 1996, Paragraph 13


After section 51 of the 1994 Act there shall be inserted the following section—
“ Admissions: offences under regulations.
51A (1) Subsection (2) applies in relation to any proceedings in England, Wales or Northern Ireland against a person for an offence on the grounds that—
(a) a vehicle has been sold or disposed of by, through or to him and he has failed to furnish particulars prescribed by regulations made by virtue of section 22(1)(d);
(b) a vehicle has been sold or disposed of by or through him and he has failed to furnish a document prescribed by regulations made by virtue of section 22(1)(dd); or
(c) he has surrendered, or not renewed, a vehicle licence, or is keeping an unlicensed vehicle, and has failed to furnish any particulars or make a declaration prescribed by regulations made by virtue of section 22(1D).
(2) If—
(a) it is appropriately proved that there has been served on the accused by post a requirement under section 46A to give information as to the identity of the person keeping the vehicle at a particular time, and
(b) a statement in writing is produced to the court purporting to be signed by the accused that he was keeping the vehicle at that time,
the court may accept the statement as evidence that the accused was keeping the vehicle at that time.
(3) In subsection (2) “appropriately proved” has the same meaning as in section 51.”

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Source: https://www.legislation.gov.uk/ukpga/1996/8/schedule/2/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-act-1996/schedule-2/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.