23A   Exemption from offence against section 157

A person is exempt from section 157 of the Act if:

(a)  the removal, disconnection, impairment, adjustment or modification of the motor vehicle concerned is done in order to facilitate the use of the vehicle for motor racing or off-road motor sport, and

(b)  immediately before the removal or other action (and as a result of its construction, or prior modification, for use in motor racing or off-road motor sport), the vehicle is only capable of being registered conditionally, and

(c)  the vehicle is to be used in that condition only in a competition, or en route to or from, a motor racing or off-road motor sporting competition.

Note. Section 160 (3) (c) of the Act provides for a defence to a prosecution for the offence under section 157 where the motor vehicle concerned is a motor racing or off-road motor sporting vehicle that is not registrable under the Road Transport (Vehicle Registration) Act 1997.