Finance Act 1983

11 In the said paragraph 9 there shall be inserted, after sub-paragraph (2), the following sub-paragraph—

“(2A) In this paragraph "appropriate plate", in relation to a vehicle or trailer, means—

(a) where a Ministry plate (within the meaning of regulations made under section 40 or 45 of the [1972 c. 20.] Road Traffic Act 1972) has been issued, or has effect as if issued, for the vehicle or trailer following the issue or amendment of a plating certificate (within the meaning of Part LT of that Act), that plate ;

(b) where paragraph (a) does not apply, but such a certificate is in force for the vehicle or trailer, that certificate ; and

(c) where neither paragraph (a) nor paragraph (b) above applies but the vehicle or trailer has been equipped with a plate in accordance with regulations made under section 40 of the Act of 1972, that plate.”