Finance Act, 1964
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Amendment of section 8 (4) of Finance Act, 1942, and section 20 (5) of Finance Act, 1960. |
19.—(1) Subsection (4) of section 8 of the Finance Act, 1942 , is hereby amended— | |
(i) by the deletion of “against the owner of a motor vehicle”, | ||
(ii) by the substitution for “the said”, where those words occur firstly, of “a”, and | ||
(iii) by the substitution for “the said owner of the said motor vehicle” of “(i) either the owner of the said vehicle or, if a person other than the owner was at the time at which it is alleged that the offence was committed entitled to possession of the said motor vehicle, the person so entitled and (ii) if a person other than the owner or the person entitled as aforesaid was at the time at which it is alleged that the offence was committed in charge of the said motor vehicle, the person so in charge”. | ||
(2) Subsection (5) of section 20 of the Finance Act, 1960 , is hereby amended— | ||
(i) by the deletion of “and (c) the defendant is the owner of the vehicle,” and | ||
(ii) by the substitution for “such owner” of “(i) either the owner of the vehicle or, if a person other than the owner was at the time at which it is alleged that the offence was committed entitled to possession of the vehicle, the person so entitled and (ii) if a person other than the owner or the person entitled as aforesaid was at the time at which it is alleged that the offence was committed in charge of the vehicle, the person so in charge”. |