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Legislation
Vehicle Excise and Registration Act 1994

Crossheading Institution and conduct of proceedings

  • Section 47 Proceedings in England and Wales or Northern Ireland.
  • Section 48 Proceedings in Scotland.
  • Section 49 Authorised persons.
  • Section 50 Time-limit for recovery of underpayments and overpayments.
  1. Institution and conduct of proceedings
  2. Proceedings in Scotland.

Section 48 | Proceedings in Scotland.

From legislation.gov.uk

(1)Summary proceedings for an offence under this Act, except under section 44 or 45, may be instituted in Scotland by the Secretary of State.

(2)The Secretary of State may (despite the provisions of any enactment) institute proceedings by virtue of subsection (1) in any court of summary jurisdiction in Scotland.

(3)Summary proceedings in Scotland in respect of any offence under—

(a)section 29, 31A, 34 ,35A 37, 44 or 45, orF1F2

(b)regulations under this Act,

may not be commenced more than three years after the commission of the offence.

(4)Subject to that (and despite anything in section 136 of the Criminal Procedure (Scotland) Act 1995 (limitation of time for proceedings in statutory offences)), any such proceedings may be commenced—F3

(a)in the case of proceedings instituted by the procurator fiscal as a result of information supplied to him by the Secretary of State, at any time within six months from the date on which the information came to the knowledge of the Secretary of State, and

(b)in any other case, at any time within six months from the date on which evidence sufficient in the opinion of the person instituting the proceedings to justify the proceedings came to his knowledge;

and subsection (3) of that section applies for the purposes of this subsection as it applies for the purposes of that section.

(5)A certificate—

(a)stating the date on which information such as is mentioned in subsection (4)(a) came to the knowledge of the Secretary of State, and

(b)signed by or on behalf of the Secretary of State,

is conclusive evidence of that date.

(6)A certificate—

(a)stating the date on which evidence such as is mentioned in subsection (4)(b) came to the knowledge of the person instituting the proceedings, and

(b)signed by or on behalf of that person,

is conclusive evidence of that date.

(7)A certificate—

(a)including a statement such as is mentioned in paragraph (a) of subsection (5) or (6), and

(b)purporting to be signed as mentioned in paragraph (b) of the subsection concerned,

is to be deemed to be so signed unless the contrary is proved.

Notes

  1. F1

    Word in s. 48(3)(a) inserted (19.12.2003) by Finance Act 2002 (c. 23), s. 19, Sch. 5 para. 13; S.I. 2003/3086, art. 2(a)

  2. F2

    Words in s. 48(3) inserted (29.4.1996 with effect as mentioned in Sch. 2 para. 14(3) of the amending Act) by 1996 c. 8, s. 23, Sch. 2 para. 14(1)(b)(3)

  3. F3

    Words in s. 48(4) substituted (1.4.1996) by 1995 c. 40, ss. 5, 7(2), Sch. 4 para. 90(4)

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