Section 131(1) of the Finance Act 1992 is amended by substituting the following for paragraph (ba):

"(ba) In respect of a vehicle which is within any particular category of vehicle that is specified by the Commissioners for the purposes of this paragraph or is within any other class of vehicle that is specified by the Commissioners, the Commissioners may, as a condition of registration, require confirmation that such vehicle -

(i) is a mechanically propelled vehicle, and

(ii) complies with any matters specified by the Commissioners as they consider necessary for -

(I) the registration of the vehicle concerned,

(II) the proper operation of vehicle registration tax, and

(III) the collection of the appropriate amount of vehicle registration tax.

(bb) Where in respect of a vehicle the Commissioners require confirmation for the purposes of paragraph (ba), they shall register the vehicle only on receipt by them of a declaration made by a competent person in such form as may be specified by the Commissioners that the vehicle -

(i) is a mechanically propelled vehicle, and

(ii) complies with any matters specified by the Commissioners for the purposes of paragraph (ba)(ii).