http://www.legislation.gov.uk/ukpga/1994/22/section/54Vehicle Excise and Registration Act 1994An Act to consolidate the enactments relating to vehicle excise duty and the registration of vehicles.1994-07-05texttext/xmlenStatute Law Database2026-04-22Expert Participation2026-03-18 Vehicle Excise and Registration Act 1994s. 7(1A)Road Safety Act 2006s. 47(2)s. 61(1)(10)Vehicle Excise and Registration Act 1994s. 7(5)(za)Road Safety Act 2006s. 47(3)s. 61(1)(10)Vehicle Excise and Registration Act 1994s. 22(1)(aa)Road Safety Act 2006s. 47(6)s. 61(1)(10)Vehicle Excise and Registration Act 1994s. 22(1AA)Road Safety Act 2006s. 47(9)s. 61(1)(10)Vehicle Excise and Registration Act 1994s. 22(1BA)Road Safety Act 2006s. 47(10)s. 61(1)(10) Part IV54In any proceedings in Scotland for an offence under section 29 , 31A or 33 the accused may be convicted on the evidence of one witness.Words in s. 54 inserted (19.12.2003) by Finance Act 2002 (c. 23), s. 19, Sch. 5 para. 15; S.I. 2003/3086, art. 2(a)