Section 64(1) of the Finance (No. 2) Act 2008 (No. 25) which substitutes section 135 still requires commencement by ministerial order. Accordingly, section 135(3) is not yet in force and therefore cannot be consolidated.
Section 135 of the Finance Act 1992 is amended by substituting the following for subsection (3):
"(3) In respect of a vehicle to which subsection (2) relates, a declaration made by a competent person under section 131(1) shall be produced to the Commissioners in order that the vehicle may be registered.".