Finance Act, 1996
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Amendment of section 135B (repayment of amounts in respect of vehicle registration tax in certain cases) of Act of 1992. |
73.—Section 135B (inserted by section 98 of the Finance Act, 1995 ) of the Act of 1992 is hereby amended by the insertion of the following proviso to subsection (1): | |
“Provided that for the purposes of paragraphs (c) and (e) any reference to ‘the person’ may, in the application of those provisions, be construed by the Commissioners as a reference to the person concerned or to that person's spouse.”. |