Finance (Excise Duties) (Vehicles) Act 1952
Excise duties in respect of mechanically propelled vehicles used on public roads.
1.—(1) On and after the 1st day of January, 1953, there shall, subject to the provisions of this Act, be charged, levied and paid in respect of mechanically propelled vehicles used F1[in any public place] duties of excise at the rates specified in the Schedule to this Act.
F2[(1A) For the purposes of subsection (1), a mechanically propelled vehicle, in respect of which duties of excise are charged or levied under this section at the rates specified in paragraph 5 of Part I of the Schedule, shall be taken to be the vehicle inclusive of all additions specified in paragraph (a) of section 2 (2) of the Finance (Excise Duties) (Vehicles) (Amendment) Act 1960, subject to paragraphs (b) to (d) of the said section 2(2).]
F3[(2) (a) Subject to paragraph (b), the duties charged under this section shall be paid annually upon licences to be taken out by the person keeping the vehicle.
(b) A licence may be taken out in respect of a vehicle (not being a vehicle on which a duty of F4[€119] or less is chargeable) for such periods of the year and on payment of duty at such rates as the Minister for the Environment, Heritage and Local Government may by regulations prescribe, but—
(i) a rate of duty so prescribed shall be such as to bear to the full annual duty no less proportion than the period of the licence bears to a year, and
(ii) the rate of duty so prescribed for a licence for a vehicle for one quarter of the year only shall not exceed 30 per cent of the full annual duty.]
(3) For the purposes of any rate of duty specified in the Schedule to this Act, the following shall be calculated in accordance with regulations made by the Minister for Local Government:
(a) the cylinder capacity of an engine,
(b) the horse-power of a vehicle,
(c) the seating capacity of a vehicle.
F5[(3A) For the purposes of the description of any vehicle specified in Part I of the Schedule or in respect of any vehicle specified in subsection (4), the Minister may by regulations prescribe the following:
(a) the physical characteristics required of the vehicle;
(b) the dimensions or proportions of any fittings, fixtures or attachments to the vehicle—
(i) relating to the dimensions of such fittings, fixtures or attachments themselves, or
(ii) in relation to such dimensions relative to the height or width of the vehicle;
(c) the use or uses to which the vehicle may be put or limited;
(d) any documentation required to support a claim for a particular rate of duty.]
(4) Duty under this section shall not be charged or levied in respect of any of the following vehicles:
(a) refuse carts, sweeping machines or watering machines used exclusively for cleansing public streets and roads,
(b) ambulances road-rollers or fire engines
(c) vehicles kept by a local authority and used exclusively for the purpose of their fire brigade service,
(d) vehicles which are used exclusively for the transport (whether by carriage or traction) of road construction machinery used for no purpose other than the construction or repair of roads,
(e) vehicles which are used exclusively for the transport (whether by carriage or traction) of lifeboats and their gear or any equipment for affording assistance towards the preservation of life and property in cases of shipwreck and distress at sea.
F6[(f) vehicles (including any cycle with an attachment for propelling it by mechanical power) not exceeding 400 kilograms in weight unladen adapted and used F7[for invalids,]]
F8[(g) vehicles which are used exclusively for mountain and cave rescue purposes,
(h) vehicles which are used exclusively for underwater search and recovery purposes.]
(5) A vehicle which is used for the purpose specified in paragraph (d) of subsection (4) of this section shall not become liable to a higher rate of duty by reason of such user.
(6) Paragraph (d) of subsection (4) and subsection (5) of this section shall have effect only where the vehicle or trailer (as the case may be) is constructed or adapted for use for the conveyance of road construction machinery built in as part of such vehicle or trailer or otherwise permanently attached thereto and is not constructed or adapted for the conveyance of any other load except articles or material used for the purpose of the road construction machinery.
(7) A vehicle which is used for the purpose specified in paragraph (e) of subsection (4) of this section shall not become liable to a higher rate of duty by reason of such user.
F9[(7A) Duty under this section shall not be charged or levied in respect of any vehicle by reason of its use by the council of a county, the corporation of a county or other borough or the council of an urban district (including use by any such body on being taken by them on hire) for spreading material on public roads to deal with frost, ice or snow, or for clearing snow from public roads by means of a snow plough or other contrivance, whether forming part of the vehicle or not, or by reason of its use for the purpose of going to or from the place where used for the foregoing purposes.]
(8) The Minister for Local Government may by regulations provide for the total or partial exemption for a limited period from the duty under this section of any vehicle brought into the State by a person making only a temporary stay therein.
(9) The duty under this section is in lieu of the duty under section 13 of the Finance Act, 1920, and the latter duty shall accordingly cease to be charged as from the 1st day of January, 1953.
(10) The provisions made under subsection (5) of section 13 of the Finance Act, 1920, and section 22 of the Finance Act, 1921, shall, until corresponding provisions are made under this Act, apply to the duty under this section.
F10[(10A) In Part I of the Schedule to this Act "tricycle" shall (without prejudice to the provision with respect to that word contained in subparagraph (1) of paragraph 1 of Part II of that Schedule) be construed as referring to a vehicle conforming to such definition of a tricycle as the Minister for Local Government prescribes for the purposes of the said Part I by regulations.]
F1[(11) In this section—
"public place" means any street, road or other place to which the public have access with mechanically propelled vehicles as of right or by permission and whether subject to or free of charge;
"quarter" means any period of three months.]
F11[(11A) In such cases and subject to such conditions as the Minister for Local Government may prescribe by regulations—
(a) a licence under this section or a general licence under section 9 of the Roads Act, 1920, may be surrendered prior to its expiry, and
(b) a repayment in respect of the duty paid on a licence surrendered under this subsection may be made at such rate as the Minister for Local Government may prescribe by regulations.]
F12[(11AB) A person who, in connection with an application for a repayment in respect of the duty paid on a licence surrendered under subsection (11A), furnishes information to a licensing authority which contains information which is to his or her knowledge false or in a material respect misleading shall be guilty of an offence and shall be liable on summary conviction to a class B fine or imprisonment for a term not exceeding 6 months or both.]
(12) Every regulation made under this section shall be laid before each House of the Oireachtas as soon as may be after it is made and, if a resolution annulling the regulation is passed by either such House within the next subsequent twenty-one days on which that House has sat after the regulation is laid before it, the regulation shall be annulled accordingly but without prejudice to the validity of anything previously done thereunder.
Annotations
Amendments:
F1
Substituted (27.05.1976) by Finance Act 1976 (16/1976), s. 78(1)(a), (b), commenced on enactment, subject to restriction in subs. (2):
(2) Section 1 (1) of the Act of 1952, as amended by subsection (1) of this section, shall be construed and shall have effect in relation to a vehicle to which section 70 of this Act applies as if the words “used in any public place” were deleted.
Vehicles to which s. 70 applies are defined in s. 69 as those permanently incapable of use, broken up or exported.
F2
Inserted (2.12.2015) by Motor Vehicle (Duties and Licences) Act 2015 (41/2015), s. 3, commenced on enactment.
F3
Substituted (1.02.2008) by Motor Vehicle (Duties and Licences) Act 2008 (5/2008), s. 3, commenced as per s. 2(1).
F4
Substituted (28.03.2013) by Motor Vehicle (Duties and Licences) Act 2013 (9/2013), s. 3, commenced on enactment.
F5
Inserted (13.10.2017) by Environment (Miscellaneous Provisions) Act 2015 (29/2015), s. 17(a), S.I. No. 439 of 2017.
F6
Inserted (29.05.1991) by Finance Act 1991 (13/1991), s. 75(2)(b), commenced on enactment.
F7
Substituted (1.04.2001) by Motor Vehicle (Duties and Licences) Act 2001 (22/2001), s. 3(1)(b)(i), commenced as per s. 2(1).
F8
Inserted (1.04.2001) by Motor Vehicle (Duties and Licences) Act 2001 (22/2001), s. 3(1)(b)(ii), commenced as per s. 2(1).
F9
Inserted (2.07.1964) by Finance Act 1964 (15/1964), s. 21(1), commenced on enactment.
F10
Inserted (19.07.1960) by Finance Act 1960 (19/1960), s. 21(1), commenced on enactment.
F11
Inserted (29.07.1958) by Finance Act 1958 (25/1975), s. 21(2), commenced as per subs. (5).
F12
Inserted (1.07.2013) by Non-Use of Motor Vehicles Act 2013 (16/2013), s. 10, S.I. No. 232 of 2013. A class B fine means a fine not greater than €4,000 as provided (4.01.2011) by Fines Act 2010 (8/2010), ss. 3, 5(1), S.I. No. 662 of 2010.
F13
Substituted by Road Traffic and Roads Act 2023 (16/2023), s. 57(a)(i), not commenced as of date of revision.
F14
Inserted by Road Traffic and Roads Act 2023 (16/2023), s. 57(a)(ii), not commenced as of date of revision.
Modifications (not altering text):
C2
Prospective affecting provision: subs. (4)(h) amended and subs. (4)(i), (j) inserted by Road Traffic and Roads Act 2023 (16/2023), s. 57(a)(i), (ii), not commenced as of date of revision.
F8[(g) vehicles which are used exclusively for mountain and cave rescue purposes,
(h) vehicles which are used exclusively for underwater search and recovery F13[purposes,]]
F14[(i) vehicles owned by a Government Department, the Office of Public Works and the Office of the Revenue Commissioners, and
(j) vehicles owned by such State agencies as may be prescribed by the Minister for Transport, having regard to the amount of State funding provided to such agencies.]
C3
Prospective affecting provision: application of section extended by Finance Act 1993 (13/1993), s. 59(2), not commenced as per s. 59(3) as of date of revision.
Extension of powers of licensing authorities in relation to grant of certain licences.
59.— ...
(2) A licensing authority may grant a licence under section 1 of the Act of 1952 in respect of a vehicle which is normally kept at an address outside the functional area of the authority if the vehicle has previously been the subject of such a licence.
(3) This section shall come into operation on such day or days as may be fixed therefor by the Minister by order or orders.
C4
Functions transferred and references construed (1.01.2018) by Motor Tax (Transfer of Departmental Administration and Ministerial Functions) Order 2017 (S.I. No. 601 of 2017), arts. 2, 3 and sch. 1, in effect as per art. 1(2), subject to transitional provisions in arts. 4-8.
2. (1) The administration and business in connection with the exercise, performance or execution of any functions transferred by Article 3 are transferred to the Department of Transport, Tourism and Sport.
(2) References to the Department of Housing, Planning and Local Government contained in any Act or any instrument made under an Act and relating to the administration and business transferred by paragraph (1) shall, from the commencement of this Order, be construed as references to the Department of Transport, Tourism and Sport.
3. (1) The functions vested in the Minister for Housing, Planning and Local Government—
(a) by or under any of the Acts specified in Schedule 1, and
(b) under the instruments specified in Schedule 2, are transferred to the Minister for Transport, Tourism and Sport.
(2) References to the Minister for Housing, Planning and Local Government contained in any Act or instrument made under an Act and relating to any functions transferred by this Article shall, from the commencement of this Order, be construed as references to the Minister for Transport, Tourism and Sport.
Schedule 1
Article 3(1)(a)
...
Finance (Excise Duties) (Vehicles) Act 1952 (No. 24 of 1952)
...
C5
Application of section modified (1.12.1994) by Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994 (S.I. No. 353 of 1994), reg. 17, in effect as per reg. 1, as amended (21.12.2015) by Disabled Drivers and Disabled Passengers (Tax Concessions) (Amendment) Regulations 2015 (S.I. No. 634 of 2015), reg. 15, and as amended (20.06.2023) by Disabled Drivers and Disabled Passengers (Tax Concessions) (Amendment) Regulations 2023 (S.I. No. 320 of 2023), reg. 2(h).
Road Tax
17. The licensing authority shall remit the excise duty which would, but for this provision, be payable under section 1 of the Finance (Excise Duties) (Vehicles) Act, 1952 (No. 24 of 1952) (being the duty known as road tax), on any vehicle which qualifies for relief under [[Regulation 8, 8A, 8B, 10, 10A, 10B, 12 or 12A], and the remission shall cease where the vehicle is sold or otherwise disposed of or no longer qualifies for such relief].
C6
Application of section restricted (18.12.1992) by Finance (No. 2) Act 1992 (28/1992), s. 20(1)(b), commenced on enactment, as substituted (1.07.1997) by Local Government (Financial Provisions) Act 1997 (29/1997), s. 17(b)(ii), S.I. No. 263 of 1997, subs. (1)(b)(i)as substituted (1.07.2013) by Non-Use of Motor Vehicles Act 2013 (16/2013), s. 6(a), S.I. No. 232 of 2013, as amended (31.08.2015) by Environment (Miscellaneous Provisions) Act 2015 (29/2015), s. 31(1)(a), (b), S.I. No. 358 of 2015), and subs. (1)(b)(ii), (iii) as substituted (1.08.1998) by Local Government Act 1998 (16/1998), s. 8(7)(a), S.I. No. 223 of 1998).
[(b) The said duty shall not be charged, levied or paid on—
[(i) a vehicle in respect of a period specified in a non-use declaration commencing—
(I) in relation to a vehicle not previously the subject of a licence under section 1 of the Act of 1952, on the date of entry of the vehicle on the register provided that the registered owner furnishes the non-use declaration to a licensing authority not more than [21 days] after that date of entry,
(II) on the date of expiration of—
(A) the most recent licence in respect of the vehicle taken out under section 1 of the Act of 1952, or
(B) the period specified in the most recent non-use declaration in respect of the vehicle accepted by a licensing authority, provided that the registered owner furnishes the non-use declaration to a licensing authority not more than one month before the said date of expiration, or
(III) on the date of transfer of ownership of the vehicle, provided that the person to whom the vehicle has been transferred furnishes the non-use declaration to a licensing authority not more than [21 days] after the date of transfer of ownership,]]
[(ii) a vehicle referred to in section 143(1) of the Act of 1992, or
(iii) a vehicle that is being used in a public place solely for the purposes of—
(I) bringing it to the premises of an authorised tester for the purpose of the carrying out of a test in respect of it (in accordance with an appointment made with that tester for the carrying out of such a test at a particular time on a particular date),
(II) bringing it away from the premises of an authorised tester after the test referred to in clause (I) has been completed or, if circumstances preventing the carrying out or completion of that test arise, bringing it away from those premises on those circumstances arising,
(III) bringing it to a premises for the purpose of the carrying out by a person of repair work in respect of it (in accordance with an appointment made with that person for such work to be carried out at a particular time on a particular date): provided that an appointment has been made with an authorised tester for the carrying out of a test in respect of the vehicle subsequent to the said repair work being completed, or
(IV) bringing it away from the premises referred to in clause (III) after the repair work referred to in that clause has been completed or, if circumstances preventing the carrying out or completion of that work arise, bringing it away from those premises on those circumstances arising.]
C7
Application of subs. (1) restricted (18.12.1992) by Finance (No. 2) Act 1992 (28/1992), s. 21(5), commenced on enactment.
Trade licences.
21.— ...
(5) Sections 5 (5) and 13 (1) of the Act of 1920, section 1 (1) of the Act of 1952 and sections 71 and 73 of the Finance Act, 1976, shall not apply to a vehicle at any time during which a trade licence is exhibited on the vehicle in accordance with this section.
...
C8
"Use of vehicle" construed (19.07.1960) by Finance Act 1960 (19/1960), s. 21(3), commenced on enactment.
Mechanically propelled vehicles—amendment of certain Acts.
21.— ...
(3) References in the Roads Act, 1920, the Finance Act, 1922, and the Finance (Excise Duties) (Vehicles) Acts, 1952 and 1960, to the use of a vehicle shall be construed as if the word “use” included keeping or leaving a vehicle stationary.
...
C9
Application of section restricted (19.04.1977) by Imposition of Duties (No. 229) (Excise Duties) (Vehicles) Order 1977 (S.I. No. 112 of 1977), arts. 3, 4.
3. The duty of excise imposed by section 1 of the Act of 1952 at the rates specified in subparagraph (d) (inserted by section 79 (1) of the Act of 1976) of paragraph 6 of Part I of the Schedule to the Act of 1952, shall not be charged or levied in respect of the excess of the horse-power above 16 horse-power in the case of mechanically propelled vehicles constructed or adapted for the carriage of more than eight persons which are owned by a youth organisation or community organisation and which are used exclusively by the organisation solely for the purpose of conveying persons on journeys directly related to the activities of the organisation.
4. (1) The duty of excise imposed by section 1 of the Act of 1952 at the rates specified in paragraph 5 (inserted by section 93 (3) of the Finance Act, 1973 (No. 19 of 1973)) of Part I of the Schedule to the Act of 1952 shall be levied and charged on mechanically propelled vehicles (including tricycles weighing more than 8 cwts. unladen) constructed or adapted for the conveyance of goods or burden of any other description in the course of trade or business and used for the purpose of giving instruction for reward and undergoing tests in or in respect of the driving of mechanically propelled vehicles which are classed as Class D under the Road Traffic (Licensing of Drivers) Regulations, 1964 ( S.I. No. 29 of 1964 ).
(2) The duty of excise imposed by section 1 of the Act of 1952 at the rates specified in subparagraph (d) (inserted by section 79 (1) of the Act of 1976) of paragraph 6 of the Schedule to the Act of 1952 shall not be levied or charged on mechanically propelled vehicles described in paragraph (1) of this Article.
Editorial Notes:
E2
Prospective affecting provision: power to make regulations in relation to application for licence under section provided by Road Traffic Act 2010 (25/2010), s. 75, not commenced as of date of revision.
E3
Power to make regulations in relation to application for licence under section provided (27.03.2013) by Road Safety Authority (Commercial Vehicle Roadworthiness) Act 2012 (16/2012), s. 8, S.I. No. 105 of 2013.
E4
Power pursuant to section exercised (6.12.2012) by Road Vehicles (Registration and Licensing) (Amendment) (No. 2) Regulations 2008 (S.I. No. 476 of 2012), in effect as per reg. 1(3).
E5
Power pursuant to section exercised (1.07.2008) by Road Vehicles (Registration and Licensing) (Amendment) (No. 2) Regulations 2008 (S.I. No. 207 of 2008), in effect as per reg. 1(3).
E6
Power pursuant to section exercised (28.05.2004) by Road Vehicles (Registration and Licensing) (Amendment) Regulations 2004 (S.I. No. 213 of 2004), in effect as per reg. 1(3).
E7
Power pursuant to section exercised (21.10.2003) by Road Vehicles (Registration and Licensing) (Amendment) Regulations 2003 (S.I. No. 486 of 2003), in effect as per reg. 1(3).
E8
Regulations in force on 10 April 2003 continued in force (10.04.2003) by Motor Vehicle (Duties and Licences) Act 2003 (5/2003), s. 3(2), commenced on enactment.
E9
Power pursuant to section exercised (1.01.2002) by Road Vehicles (Registration and Licensing) (Amendment) (No. 2) Regulations 2001 (S.I. No. 537 of 2001), in effect as per reg. 1(3).
E10
Power pursuant to section exercised (1.08.1998) by Road Vehicles (Registration and Licensing) (Amendment) Regulations 1998 (S.I. No. 208 of 1998), in effect as per reg. 1(3).
E11
Power pursuant to section exercised (1.11.1997) by Road Vehicles (Registration and Licensing) (Amendment) Regulations 1997 (S.I. No. 405 of 1997), in effect as per reg. 1(3).
E12
Power pursuant to section exercised (1.07.1995) by Road Vehicles (Registration and Licensing) (Amendment) Regulations 1995 (S.I. No. 125 of 1995), in effect as per reg. 1(4).
E13
Power pursuant to section exercised (13.09.1994) by Road Vehicles (Registration and Licensing) (Amendment) Regulations 1994 (S.I. No. 277 of 1994).
E14
Power pursuant to section exercised (14.09.1993) by Road Vehicles (Registration and Licensing) (Amendment) (No. 4) Regulations 1993 (S.I. No. 263 of 1993).
E15
Power pursuant to section exercised (10.05.1993) by Road Vehicles (Registration and Licensing) (Amendment) (No. 2) Regulations 1993 (S.I. No. 126 of 1993).
E16
Power pursuant to section exercised (29.01.1993) by Road Vehicles (Registration and Licensing) (Amendment) Regulations 1993 (S.I. No. 23 of 1993).
E17
Power pursuant to section exercised (1.01.1993) by Road Vehicles (Registration and Licensing) (Amendment) Regulations 1992 (S.I. No. 385 of 1992), in effect as per reg. 1(3).
E18
Power pursuant to section exercised (1.01.1993) by Mechanically Propelled Vehicles (International Circulation) Order 1992 (S.I. No. 384 of 1992), in effect as per reg. 2.
E19
Power pursuant to section exercised (1.01.1978) by Road Vehicles (Registration and Licensing) (Amendment) (No. 3) Regulations 1977 (S.I. No. 371 of 1977), in effect as per reg. 1(4).
E20
Power to make regulations in relation to application for licence under section provided (1.10.1961) by Road Traffic Act 1961 (24/1961), s. 123, S.I. No. 173 of 1961.
E21
Power pursuant to section exercised (1.10.1958) by Road Vehicles (Registration and Licensing) (Amendment) Regulations 1958 (S.I. No. 198 of 1958), in effect as per reg. 1(3).
E22
Power pursuant to section exercised (1.02.1958) by Road Vehicles (Registration and Licensing) Regulations 1958 (S.I. No. 13 of 1958), in effect as per reg. 1(2).
E23
Previous affecting provision: application of section restricted (4.09.2014) by Commercial Vehicle Roadworthiness (Vehicle Licensing) Regulations 2014 (S.I. No. 397 of 2014), reg. 3, in effect as per reg. 2; revoked (20.04.2020) by Commercial Vehicle Roadworthiness (Vehicle Licensing) (Revocation) Regulations 2020 (S.I. No. 134 of 2020), reg. 2.
E24
Previous affecting provision: application of section restricted (8.06.2006) by Waste Management (End-Of-Life Vehicles) Regulations 2006 (S.I. No. 282 of 2006), reg. 23(3)(b), S.I. No. 282 of 2006; revoked (21.06.2014) by European Union (End-of-Life Vehicles) Regulations 2014 (S.I. No. 281 of 2014), reg. 37, in effect as per reg. 3.
E25
Previous affecting provision: subs. (2) substituted (10.04.2003) by Motor Vehicle (Duties and Licences) Act 2003 (5/2003), s. 3(1), commenced on enactment; subsection substituted (26.03.2008) as per F-note above.
E26
Previous affecting provision: subs. (2)(b) amended (1.04.2001) by Motor Vehicle (Duties and Licences) Act 2001 (22/2001), s. 3(1)(a), commenced as per s. 2(1); subsection substituted (10.04.2003) as per E-note above.
E27
Previous affecting provision: power pursuant to section exercised (1.04.2001) by Road Vehicles (Registration and Licensing) (Amendment) Regulations 2001 (S.I. No. 74 of 2001), in effect as per reg. 1(3); revoked (1.01.2002) by Road Vehicles (Registration and Licensing) (Amendment) (No. 2) Regulations 2001 (S.I. No. 537 of 2001), reg. 5, in effect as per reg. 1(3).
E28
Previous affecting provision: power pursuant to section exercised (7.07.1993) by Road Vehicles (Registration and Licensing) (Amendment) (No. 3) Regulations 1993 (S.I. No. 198 of 1993); revoked (14.09.1993) by Road Vehicles (Registration and Licensing) (Amendment) (No. 4) Regulations 1993 (S.I. No. 263 of 1993), reg. 3.
E29
Previous affecting provision: subs. (2)(b) amended (28.05.1992) by Finance Act 1992 (9/1992), s. 163(3), commenced on enactment with effect on licences for periods commencing on or after 1 April 1992; substituted (3.07.2001) as per E-note above.
E30
Previous affecting provision: subs. (2)(b) amended (29.05.1991) by Finance Act 1991 (13/1991), s. 75(2)(a), commenced on enactment, subject to subs. (4); substituted (28.05.1992) as per E-note above.
E31
Previous affecting provision: power pursuant to section exercised (1.04.1991) by Road Vehicles (Registration and Licensing) (Amendment) Regulations 1991 (S.I. No. 30 of 1991), in effect as per reg. 2; revoked (1.01.1993) by Road Vehicles (Registration and Licensing) (Amendment) Regulations 1992 (S.I. No. 385 of 1992), reg. 1(4) and sch. 1, in effect as per reg. 1(3).
E32
Previous affecting provision: subs. (2)(b) amended (8.06.1983) by Finance Act 1983 (15/1983), s. 73(2), commenced on enactment with effect on licences for periods commencing on or after 1 April 1983; substituted (29.05.1991) as per E-note above.
E33
Previous affecting provision: power pursuant to section exercised (1.10.1985) by Road Vehicles (Registration and Licensing) (Amendment) Regulations 1985 (S.I. No. 293 of 1985), in effect as per reg. 1(3); revoked (1.01.1993) by Road Vehicles (Registration and Licensing) (Amendment) Regulations 1992 (S.I. No. 385 of 1992), reg. 1(4) and sch. 1, in effect as per reg. 1(3).
E34
Previous affecting provision: power pursuant to section exercised (1.02.1983) by Road Vehicles (Registration and Licensing) Regulations 1982 (S.I. No. 311 of 1982), in effect as per reg. 1(2); revoked (1.01.1993) by Road Vehicles (Registration and Licensing) (Amendment) Regulations 1992 (S.I. No. 385 of 1992), reg. 1(4) and sch. 1, in effect as per reg. 1(3).
E35
Previous affecting provision: subs. (2)(b) amended (17.07.1982) by Finance Act 1982 (14/1982), s. 71(2), commenced on enactment with effect on licences for periods commencing on or after 1 May 1982; substituted (8.06.1983) as per E-note above.
E36
Previous affecting provision: subs. (2)(b) amended (28.05.1981) by Finance Act 1981 (16/1981), s. 41, commenced on enactment with effect on licences for periods commencing on or after 1 March 1981; substituted (17.07.1982) as per E-note above.
E37
Previous affecting provision: subs. (2)(b) amended (25.06.1980) by Finance Act 1980 (14/1980), s. 91(a)(i), commenced on enactment with effect on licences for periods commencing on or after 1 April 1980; substituted (28.05.1981) as per E-note above.
E38
Previous affecting provision: application of section restricted (26.07.1977) by Imposition of Duties (No. 231) (Excise Duties) (Vehicles) Order 1977 (S.I. No. 241 of 1977), art. 5; revoked (20.11.1981) by Finance (No. 2) Act 1981 (28/1981), s. 8(2).
E39
Previous affecting provision: power pursuant to section exercised (23.06.1977) by Road Vehicles (Registration and Licensing) (Amendment) (No. 2) Regulations 1977 (S.I. No. 185 of 1977); revoked (1.02.1983) by Road Vehicles (Registration and Licensing) Regulations 1982 (S.I. No. 311 of 1982), reg. 1(3) and sch. 1, in effect as per reg. 1(2).
E40
Previous affecting provision: power pursuant to section exercised (1.05.1977) by Road Vehicles (Registration and Licensing) (Amendment) Regulations 1977 (S.I. No. 122 of 1977), in effect as per reg. 1(3); revoked (1.02.1983) by Road Vehicles (Registration and Licensing) Regulations 1982 (S.I. No. 311 of 1982), reg. 1(3) and sch. 1, in effect as per reg. 1(2).
E41
Previous affecting provision: power pursuant to section exercised (1.03.1976) by Road Vehicles (Registration and Licensing) (Amendment) Regulations 1976 (S.I. No. 38 of 1976), in effect as per reg. 1(3); revoked (1.02.1983) by Road Vehicles (Registration and Licensing) Regulations 1982 (S.I. No. 311 of 1982), reg. 1(3) and sch. 1, in effect as per reg. 1(2).
E42
Previous affecting provision: power pursuant to section exercised (1.01.1975) by Road Vehicles (Registration and Licensing) (Amendment) Regulations 1974 (S.I. No. 340 of 1974), in effect as per reg. 1(3); revoked (1.02.1983) by Road Vehicles (Registration and Licensing) Regulations 1982 (S.I. No. 311 of 1982), reg. 1(3) and sch. 1, in effect as per reg. 1(2).
E43
Previous affecting provision: additional duty imposed (4.08.1973) by Finance Act 1973 (19/1973), s. 94, commenced on enactment; repealed (1.01.1993) by Finance (No. 2) Act 1992 (28/1992), s. 23, commenced as per s. 23.
E44
Previous affecting provision: power pursuant to section exercised (1.12.1969) by Road Vehicles (Registration and Licensing) (Amendment) Regulations 1969 (S.I. No. 205 of 1969), in effect as per reg. 1(3); revoked (1.02.1983) by Road Vehicles (Registration and Licensing) Regulations 1982 (S.I. No. 311 of 1982), reg. 1(3) and sch. 1, in effect as per reg. 1(2).
E45
Previous affecting provision: application of section restricted (29.07.1968) by Finance Act 1968 (33/1968), s. 43, commenced on enactment; repealed (29.05.1991) by Finance Act 1991 (13/1991), s. 75(6), commenced on enactment.
E46
Previous affecting provision: power pursuant to section exercised (1.07.1968) by Road Vehicles (Registration and Licensing) (Amendment) Regulations 1968 (S.I. No. 147 of 1968), in effect as per reg. 1(3); revoked (1.02.1983) by Road Vehicles (Registration and Licensing) Regulations 1982 (S.I. No. 311 of 1982), reg. 1(3) and sch. 1, in effect as per reg. 1(2).
E47
Previous affecting provision: subs. (2)(b) amended (7.07.1966) by Finance Act 1966 (17/1966), s. 17(5), commenced on enactment with effect on licences for periods commencing on or after 1 April 1966; substituted (25.06.1980) as per E-note above.
E48
Previous affecting provision: subs. (2)(b) amended (1.03.1966) by Finance Act 1965 (22/1965), s. 19(1), commenced as per subs. (2); substituted (7.07.1966) as per E-note above.
E49
Previous affecting provision: power pursuant to section exercised (1.03.1966) by Road Vehicles (Registration and Licensing) (Amendment) Regulations 1966 (S.I. No. 13 of 1966), in effect as per reg. 1(3); revoked (1.02.1983) by Road Vehicles (Registration and Licensing) Regulations 1982 (S.I. No. 311 of 1982), reg. 1(3) and sch. 1, in effect as per reg. 1(2).
E50
Previous affecting provision: power pursuant to section exercised (1.05.1962) by Mechanically Propelled Vehicles (International Circulation) (Amendment) Order 1962 (S.I. No. 12 of 1962), in effect as per reg. 1(2); revoked (1.01.1993) by Mechanically Propelled Vehicles (International Circulation) Order 1992 (S.I. No. 384 of 1992), reg. 3 and sch. 1, in effect as per reg. 2.
E51
Previous affecting provision: power pursuant to section exercised (1.01.1962) by Mechanically Propelled Vehicles (International Circulation) Order 1961 (S.I. No. 269 of 1961), in effect as per reg. 1(2); revoked (1.01.1993) by Mechanically Propelled Vehicles (International Circulation) Order 1992 (S.I. No. 384 of 1992), reg. 3 and sch. 1, in effect as per reg. 2.
E52
Previous affecting provision: subs. (11) amended (19.07.1960) by Finance Act 1960 (19/1960), s. 21(2)(c), commenced on enactment; subsection substituted (27.05.1976) as per F-note above.
E53
Previous affecting provision: power pursuant to section exercised (1.07.1960, 8.09.1960) by Road Vehicles (Registration and Licensing) (Amendment) (No. 2) Regulations 1960 (S.I. No. 196 of 1960), partially in effect as per reg. 1(3); revoked (1.02.1983) by Road Vehicles (Registration and Licensing) Regulations 1982 (S.I. No. 311 of 1982), reg. 1(3) and sch. 1, in effect as per reg. 1(2).
E54
Previous affecting provision: power pursuant to section exercised (21.04.1960) by Road Vehicles (Registration and Licensing) (Amendment) Regulations 1960 (S.I. No. 84 of 1960); revoked (1.02.1983) by Road Vehicles (Registration and Licensing) Regulations 1982 (S.I. No. 311 of 1982), reg. 1(3) and sch. 1, in effect as per reg. 1(2).
E55
Previous affecting provision: power pursuant to subs. (8) exercised (1.04.1958) by Public Service Vehicles (International Circulation) Order 1958 (S.I. No. 81 of 1958), in effect as per reg. 1(2); revoked (1.01.1962) by Mechanically Propelled Vehicles (International Circulation) Order 1961 (S.I. No. 269 of 1961), reg. 1(3), in effect as per reg. 1(2).
E56
Previous affecting provision: power pursuant to subs. (8) exercised (28.05.1955) by Mechanically Propelled Vehicles (International Circulation) Order 1955 (S.I. No. 94 of 1955); revoked (1.01.1962) by Mechanically Propelled Vehicles (International Circulation) Order 1961 (S.I. No. 269 of 1961), reg. 1(3), in effect as per reg. 1(2).
E57
Previous affecting provision: power pursuant to subss. (2), (3) exercised (15.12.1952) by Road Vehicles (Miscellaneous Licensing Provisions) Regulations 1952 (S.I. No. 357 of 1952); revoked (1.02.1958) by Road Vehicles (Registration and Licensing) Regulations 1958 (S.I. No. 13 of 1958), reg. 1(4) and sch. 1 item 11, in effect as per reg. 1(2).