s 17B Presumptions relating to special tax
17B. —(1) 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 — ( a ) 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; ( b ) 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 ( c ) 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). [29/2018] (2) For the purpose of section 17(5B), the consent mentioned in that provision is presumed to have been given unless the contrary is shown. [29/2018] —(1) 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 — ( a ) 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; ( b ) 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 ( c ) 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). [29/2018] (2) For the purpose of section 17(5B), the consent mentioned in that provision is presumed to have been given unless the contrary is shown. [29/2018]