(1) Despite section 132, the sheriff may return a vehicle detained, immobilised or seized under this Part to the registered operator, or any other person entitled, at the time of the detention, immobilisation or seizure, to possession of that vehicle, if in the opinion of the sheriff—
(a) the costs of sale and the amount outstanding under the enforcement warrant are greater than the total monetary value of the vehicle; or
(b) the vehicle is of negligible monetary value.
(2) Despite section 132, the sheriff may return an item on or in any motor vehicle detained, immobilised or seized under this Part to the registered operator, or to any other person entitled, at the time of the detention, immobilisation or seizure, to possession of that item, if in the opinion of the sheriff—
(a) the costs of sale and the amount outstanding under the enforcement warrant are greater than the total monetary value of the item; or
(b) the item is of negligible monetary value.
(3) The sheriff may exercise a power under this section in the sheriff's absolute discretion and at any time.