26—Surrender of number plates—exceptions
For the purposes of section 47C(4) of the Act, the Registrar, a police
officer or an authorised officer may only seize a number plate if—
(a) the
Registrar has given a direction under section 47C(2) of the Act requiring
a person to surrender the number plates; and
(b) the
person has failed to comply with the direction; and
(c) the
person has no reasonable excuse for failing to comply.