In this Chapter, save where the context otherwise requires -

"the Act of 1920" means the Roads Act, 1920;

"the Act of 1952" means the Finance (Excise Duties) (Vehicles) Act, 1952;

"the Act of 1992" means the Finance Act, 1992;

"licensing authority" means a county or city council which grants licences under section 1 of the Act of 1952 or, as respects those licences, where the context so requires, the Minister for Transport, Tourism and Sport;

"licensing records" means the records established and maintained under section 60(2) (amended by section 86 of the Finance Act 1994) of the Finance Act 1993;

"the Minister" means the Minister for the Environment;

"non-use declaration" shall be construed in accordance with section 20B;

"owner" has the meaning assigned to it by section 130 of the Act of 1992 and cognate words shall be construed accordingly;