Finance Act 1992 section 137

Accountability for unregistered vehicles and converted vehicles

Section 137 requires authorised persons to account to Revenue for all unregistered and converted vehicles they receive or manufacture.

• Persons authorised by Revenue to deal with unregistered or converted vehicles must account for those vehicles to the Revenue Commissioners.
• The accounting must be done in the manner prescribed by regulations.
• The obligation covers all unregistered vehicles and converted vehicles received by the authorised person.
• The obligation also extends to vehicles manufactured by the authorised person.