(1) Section 131 of the Finance Act 1992 is amended in subsection (1) by inserting the following after paragraph (b):

"(ba)

(i) In respect of a vehicle which is within any particular category of vehicle that is prescribed for the purposes of this paragraph or is within any other class of vehicle that is prescribed, the Commissioners may, as a condition of registration, require confirmation in accordance with this paragraph that such vehicle -

(i) is a mechanically propelled vehicle as defined in section 130, and

(ii) complies with any matter prescribed for the purposes of subparagraph (ii)(II).

(ii) The Commissioners may appoint one or more than one individual or body (in this paragraph referred to as a ' competent person ') to carry out a pre-registration examination of a vehicle to which subparagraph (i) relates -

(I) to determine whether or not each vehicle duly examined under this paragraph is a mechanically propelled vehicle for the purposes of section 130, and

(II) to ascertain whether or not such other prescribed matters (being matters required to be ascertained) have been complied with as are necessary -

(A) for the registration of the vehicle concerned, and

(B) for the proper operation of vehicle registration tax.