7U.K.This Schedule shall have effect in its application to a vehicle [F1, vessel, machine or appliance] of which a person other than the owner is, or is for the time being, entitled to possession as if for references to the owner there were substituted references to the person entitled to possession.
Textual Amendments
F1Words in Sch. 5 para. 7 inserted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 24