Finance Act 1994

11 (1) Section 23 of that Act as set out in paragraph 20 of Part I of Schedule 7 to that Act (registration regulations) shall be amended as follows.

(2) In subsection (1)—

(a) in paragraph (b) (particulars of register), for “the prescribed fee” there shall be substituted “a fee of such amount as appears to the Secretary of State reasonable in the circumstances of the case”, and

(b) in paragraph (e) (registration documents), for “may be lost or destroyed” there shall be substituted “are or may be lost, stolen, destroyed or damaged”.

(3) In subsection (2)(c) (replacement plates), for the words “such plates” onwards there shall be substituted “trade plates which are or may be lost, stolen, destroyed or damaged”.

(4) The following subsection shall be inserted after subsection (4)—

“(5) Regulations under subsection (3) above which require a person to furnish information relating to vehicles exempted from duty by reason of the continued operation of the provisions mentioned in section 12(1) of the [1992 c. 48.] Finance (No.2) Act 1992 may require him to furnish in addition such evidence of the facts giving rise to the exemption as is prescribed by the regulations.”