Finance Act 2010
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Amendment of section 135 (temporary exemption from registration) of Finance Act 1992. |
106.— Section 135 of the Finance Act 1992 is amended by substituting the following for subsection (3): | |
“(3) In respect of a vehicle to which subsection (2) relates, a declaration made by a competent person under section 131(1) shall be produced to the Commissioners in order that the vehicle may be registered.”. |