Finance Act, 2000
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Amendment of section 103 (presumptions in certain proceedings) of Finance Act, 1999. |
97.— Section 103 of the Finance Act, 1999 , is amended by the substitution of the following subsection for subsection (1): | |
“(1) Where, in proceedings for an offence under section 102 consisting of the use of mineral oil as a propellant, or the keeping of mineral oil in a fuel tank in contravention of that section, it is proved that a fuel tank contained mineral oil, it shall be presumed (unless the contrary is proved) that such mineral oil was used as a propellant or kept in the fuel tank concerned in contravention of that section, as may be appropriate, and to have been so used or kept by— | ||
(a) the owner of the vehicle concerned or, if a person other than the owner was, at the time of the alleged commission of the offence, entitled to the possession of the vehicle, the person so entitled, and | ||
(b) any other person who at the time of the alleged commission of the offence was in charge of the vehicle.”. |