10. In regulation 26, the following paragraphs shall be substituted for paragraphs (1) and (2)—
“(1) This Regulation applies to any mechanically propelled vehicle which is an exempt vehicle except a vehicle falling within paragraph 3 (vehicles not for carriage) of Schedule 2 to the Vehicle Excise and Registration Act 1994.
(2) Subject to paragraph (2A) below, the owner of a vehicle to which this Regulation applies shall annually make such declaration and furnish such particulars as would be required by virtue of section 7 of the Vehicle Excise and Registration Act 1994 if he desired to take out a vehicle licence for the vehicle.
(2A) In the case of a vehicle falling within—
(a)paragraph 19 of Schedule 2, or
(b)paragraph 7 of Schedule 4,
to the Vehicle Excise and Registration Act 1994, the owner shall in addition furnish a certificate issued by the Secretary of State for Social Security, the Secretary of State for Scotland or the Secretary of State for Wales which is in such form and contains such particulars as the Secretary of State may specify.”