Sch. 2A inserted (1.5.1995) by 1995 c. 4, s. 19, Sch. 4 para. 36(2)
Sch. 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
The regulations may provide that where—
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
the declaration is that the vehicle is or was an exempt vehicle, and
the declaration is to the person’s knowledge either false or in any material respect misleading,
he is guilty of an offence.
The regulations may provide that a person guilty of such an offence is liable—
on summary conviction, to a fine not exceeding the statutory maximum, and
on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine or (except in Scotland) to both.