Customs Act 1960 · 2020 Revised Edition · Part 3 · Levying of Duty and Tax
17B. Presumptions relating to special tax
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For the purpose of section 17(5), it is presumed, until the contrary is proved, that a person keeps a motor vehicle if it is proved —
motor vehicle
“motor vehicle” means a mechanically-propelled vehicle primarily intended or adapted for use in the conveyance of goods or in the carriage of passengers (including any person driving the vehicle) on roads maintained at the public expense, and includes any vehicle constructed to tow any other vehicle along such roads, but does not include such vehicles as excavators, crawlers, bulldozers, tractors and any similar vehicles which are not primarily intended for use on such roads;
for a motor vehicle registered under the Road Traffic Act 1961, that the person is, at the material time, recorded as the owner of that motor vehicle in a register of vehicles maintained by the Registrar for the purposes of section 10 of that Act;
for a motor vehicle the registration of which under the Road Traffic Act 1961 is cancelled or has lapsed under that Act, that the person is last recorded as the owner of that motor vehicle in such register of vehicles; or
for a motor vehicle that is not registered under the Road Traffic Act 1961 and is not a motor vehicle mentioned in paragraph (b), that the person has a legal right to possession of the motor vehicle (including any person who has the use of the motor vehicle under a lease or hire‑purchase agreement, but not the lessor while the motor vehicle is being leased under any such agreement).
For the purpose of section 17(5B), the consent mentioned in that provision is presumed to have been given unless the contrary is shown.