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VEHICLES (EXCISE) ACT (NORTHERN IRELAND) 1972 - SECT 31

Limitation on the bringing of proceedings for recovery of underpayments and overpayments of duty.

31. Where, in any proceedings for an offence under section 8, 16(8) or 18(4)

(a)it is proved to the satisfaction of the court, on oath or in the manner
prescribed by magistrates' courts rules, that a requirement under
section 27(1)(a) or (b) to give information as to the identity of the driver
of, or the person using or keeping, a particular vehicle on the particular
occasion on which the offence is alleged to have been committed has been
served on the accused; and

(b)a statement in writing is produced to the court purporting to be signed by
the accused that the accused was the driver of, or the person using or
keeping, that vehicle on that occasion;

Admissibility of records as evidence.



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© 1972 Crown Copyright

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