(2) In section 4 (registration of makers and importers) the following subsection shall be inserted after subsection (1)—
(1A) Subsection (1) above—
(4) In section 6 (converted and adapted vehicles) the following subsections shall be inserted after subsection (6)—
(7) No direction may be given under subsection (4) above on or after 13th November 1992 except in relation to vehicles whose conversion or adaptation was completed before that date.
(8) Where a person is registered in pursuance of subsection (5) above, the Commissioners shall cancel his registration when they are satisfied that all tax due from him has been accounted for.
(5) In Schedule 1 (administration and collection) in paragraph 5 (records, accounts and returns) the following sub-paragraph shall be inserted after sub-paragraph (I)—
(1A) The duties under sub-paragraph (I) above, except so far as arising by virtue of section 27(3) of the Finance Act 1989 (certificates), shall he limited as follows—
(7) In paragraph 6 of that Schedule (information) the following sub-paragraphs shall be inserted after subparagraph (2)—
(3) The duties under sub-paragraph (1) above shall apply only to information and documents relating to vehicles on which tax has become due.
(4) Sub-paragraph (2) above shall not apply where the conversion is completed on or after 13th November 1992.