Word in s. 48(3)(a) inserted (19.12.2003) by Finance Act 2002 (c. 23), s. 19, Sch. 5 para. 13; S.I. 2003/3086, art. 2(a)

Words in s. 48(3) inserted (29.4.1996 with effect as mentioned in Sch. 2 para. 14(3) of the amending Act) by 1996 c. 8, s. 23, Sch. 2 para. 14(1)(b)(3)

Words in s. 48(4) substituted (1.4.1996) by 1995 c. 40, ss. 5, 7(2), Sch. 4 para. 90(4)

http://www.legislation.gov.uk/ukpga/1994/22/section/48Vehicle Excise and Registration Act 1994An Act to consolidate the enactments relating to vehicle excise duty and the registration of vehicles.1994-07-05texttext/xmlenStatute Law Database2024-06-19Expert Participation2024-02-22Part IV Legal proceedings Institution and conduct of proceedings
48 Proceedings in Scotland.1

Summary proceedings for an offence under this Act, except under section 44 or 45, may be instituted in Scotland by the Secretary of State.

2

The Secretary of State may (despite the provisions of any enactment) institute proceedings by virtue of subsection (1) in any court of summary jurisdiction in Scotland.

3

Summary proceedings in Scotland in respect of any offence under—

a

section 29, 31A, 34 ,35A 37, 44 or 45, or

b

regulations under this Act,

may not be commenced more than three years after the commission of the offence.

4

Subject to that (and despite anything in section 136 of the Criminal Procedure (Scotland) Act 1995 (limitation of time for proceedings in statutory offences)), any such proceedings may be commenced—

a

in the case of proceedings instituted by the procurator fiscal as a result of information supplied to him by the Secretary of State, at any time within six months from the date on which the information came to the knowledge of the Secretary of State, and

b

in any other case, at any time within six months from the date on which evidence sufficient in the opinion of the person instituting the proceedings to justify the proceedings came to his knowledge;

and subsection (3) of that section applies for the purposes of this subsection as it applies for the purposes of that section.

5

A certificate—

a

stating the date on which information such as is mentioned in subsection (4)(a) came to the knowledge of the Secretary of State, and

b

signed by or on behalf of the Secretary of State,

is conclusive evidence of that date.

6

A certificate—

a

stating the date on which evidence such as is mentioned in subsection (4)(b) came to the knowledge of the person instituting the proceedings, and

b

signed by or on behalf of that person,

is conclusive evidence of that date.

7

A certificate—

a

including a statement such as is mentioned in paragraph (a) of subsection (5) or (6), and

b

purporting to be signed as mentioned in paragraph (b) of the subsection concerned,

is to be deemed to be so signed unless the contrary is proved.

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<note class="commentary F" eId="c18043481">
<p>
Word in
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/22/section/48/3/a">s. 48(3)(a)</ref>
inserted (19.12.2003) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2002/23">Finance Act 2002 (c. 23)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2002/23/section/19">s. 19</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/5/paragraph/13">Sch. 5 para. 13</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2003/3086">S.I. 2003/3086</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2003/3086/article/2/a">art. 2(a)</ref>
</p>
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<note class="commentary F" eId="c12510471">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/22/section/48/3">s. 48(3)</ref>
inserted (29.4.1996 with effect as mentioned in
<ref href="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/2/paragraph/14/3">Sch. 2 para. 14(3)</ref>
of the amending Act) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1996/8">1996 c. 8</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1996/8/section/23">s. 23</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/2/paragraph/14/1/b/3">Sch. 2 para. 14(1)(b)(3)</ref>
</p>
</note>
<note class="commentary F" eId="c12510481">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/22/section/48/4">s. 48(4)</ref>
substituted (1.4.1996) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1995/40">1995 c. 40</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1995/40/section/5">ss. 5</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1995/40/section/7/2">7(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1995/40/schedule/4/paragraph/90/4">Sch. 4 para. 90(4)</ref>
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<portionBody period="#period4">
<part eId="part-IV" period="#period3">
<num>Part IV</num>
<heading> Legal proceedings</heading>
<hcontainer name="crossheading" eId="part-IV-crossheading-institution-and-conduct-of-proceedings" period="#period2">
<heading> Institution and conduct of proceedings</heading>
<section eId="section-48" period="#period1">
<num>48</num>
<heading> Proceedings in Scotland.</heading>
<subsection eId="section-48-1">
<num>1</num>
<content>
<p>Summary proceedings for an offence under this Act, except under section 44 or 45, may be instituted in Scotland by the Secretary of State.</p>
</content>
</subsection>
<subsection eId="section-48-2">
<num>2</num>
<content>
<p>The Secretary of State may (despite the provisions of any enactment) institute proceedings by virtue of subsection (1) in any court of summary jurisdiction in Scotland.</p>
</content>
</subsection>
<subsection eId="section-48-3">
<num>3</num>
<intro>
<p>Summary proceedings in Scotland in respect of any offence under—</p>
</intro>
<paragraph eId="section-48-3-a">
<num>a</num>
<content>
<p>
section 29,
<ins class="d29p7026 first last">
<noteRef href="#c18043481" marker="F1" class="commentary attribute F"/>
31A,
</ins>
34
<ins class="d29p7030 first last">
<noteRef href="#c12510471" marker="F2" class="commentary attribute F"/>
,35A
</ins>
37, 44 or 45, or
</p>
</content>
</paragraph>
<paragraph eId="section-48-3-b">
<num>b</num>
<content>
<p>regulations under this Act,</p>
</content>
</paragraph>
<wrapUp>
<p>may not be commenced more than three years after the commission of the offence.</p>
</wrapUp>
</subsection>
<subsection eId="section-48-4">
<num>4</num>
<intro>
<p>
Subject to that (and despite anything in
<ins class="d29p7048 first last">
<noteRef href="#c12510481" marker="F3" class="commentary attribute F"/>
section 136 of the Criminal Procedure (Scotland) Act 1995
</ins>
(limitation of time for proceedings in statutory offences)), any such proceedings may be commenced—
</p>
</intro>
<paragraph eId="section-48-4-a">
<num>a</num>
<content>
<p>in the case of proceedings instituted by the procurator fiscal as a result of information supplied to him by the Secretary of State, at any time within six months from the date on which the information came to the knowledge of the Secretary of State, and</p>
</content>
</paragraph>
<paragraph eId="section-48-4-b">
<num>b</num>
<content>
<p>in any other case, at any time within six months from the date on which evidence sufficient in the opinion of the person instituting the proceedings to justify the proceedings came to his knowledge;</p>
</content>
</paragraph>
<wrapUp>
<p>and subsection (3) of that section applies for the purposes of this subsection as it applies for the purposes of that section.</p>
</wrapUp>
</subsection>
<subsection eId="section-48-5">
<num>5</num>
<intro>
<p>A certificate—</p>
</intro>
<paragraph eId="section-48-5-a">
<num>a</num>
<content>
<p>stating the date on which information such as is mentioned in subsection (4)(a) came to the knowledge of the Secretary of State, and</p>
</content>
</paragraph>
<paragraph eId="section-48-5-b">
<num>b</num>
<content>
<p>signed by or on behalf of the Secretary of State,</p>
</content>
</paragraph>
<wrapUp>
<p>is conclusive evidence of that date.</p>
</wrapUp>
</subsection>
<subsection eId="section-48-6">
<num>6</num>
<intro>
<p>A certificate—</p>
</intro>
<paragraph eId="section-48-6-a">
<num>a</num>
<content>
<p>stating the date on which evidence such as is mentioned in subsection (4)(b) came to the knowledge of the person instituting the proceedings, and</p>
</content>
</paragraph>
<paragraph eId="section-48-6-b">
<num>b</num>
<content>
<p>signed by or on behalf of that person,</p>
</content>
</paragraph>
<wrapUp>
<p>is conclusive evidence of that date.</p>
</wrapUp>
</subsection>
<subsection eId="section-48-7">
<num>7</num>
<intro>
<p>A certificate—</p>
</intro>
<paragraph eId="section-48-7-a">
<num>a</num>
<content>
<p>including a statement such as is mentioned in paragraph (a) of subsection (5) or (6), and</p>
</content>
</paragraph>
<paragraph eId="section-48-7-b">
<num>b</num>
<content>
<p>purporting to be signed as mentioned in paragraph (b) of the subsection concerned,</p>
</content>
</paragraph>
<wrapUp>
<p>is to be deemed to be so signed unless the contrary is proved.</p>
</wrapUp>
</subsection>
</section>
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