SCHEDULES
SCHEDULE 45Vehicle excise duty: offence of using or keeping unlicensed vehicle
Amendments of Schedule 2A
6
In paragraph 2(4) (offences connected with immobilisation), for paragraphs (a) and (b) substitute—
a
a person makes a declaration described in paragraph 1(6A)(a), (b) or (c) with a view to securing the release of a vehicle from an immobilisation device purported to have been fixed in accordance with the regulations, and