Finance (Excise Duties) (Vehicles) Act 1952

Application of Roads Act, 1920.

3

3.—(1) On and after the 1st day of January, 1953, the Roads Act, 1920, as amended and extended by subsequent enactments, and the orders and regulations thereunder in force immediately before that date shall apply in relation to the duties under section 1 of this Act in like manner as they applied in relation to the duties under section 13 of the Finance Act, 1920, and for that purpose references therein to any provision relating to the latter duties shall be construed as references to the corresponding provision of this Act.

(2) Nothing in subsection (1) of this section shall be construed as affecting the power to amend or revoke the orders and regulations applied by that subsection.

Annotations

Modifications (not altering text):

C12

Application of section restricted (8.06.1983) by Finance Act 1983) (15/1983), s. 75, commenced on enactment.

Increase of excise duties on motor vehicle trade licences.

75.— Section 15 (2) of the Finance Act, 1922, shall, as applied by section 3 of the Finance (Excise Duties) (Vehicles) Act, 1952, and notwithstanding the terms of the latter section, have effect, as respects licences to which the said section 15(2) applies taken out on or after the 1st day of January, 1984, as if—

(a) “£200” were substituted for “£100” (inserted by the Finance Act, 1980 ) in paragraph (a),

(b) “£40” were substituted for “£20” (inserted by the said Finance Act, 1980 ) in paragraphs (a) and (b), and

(c) “£8” were substituted for “£4” (inserted by the said Finance Act, 1980 ) in paragraph (b).

Editorial Notes:

E60

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).

E61

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).

E62

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).

E63

Power pursuant to section exercised (13.09.1994) by Road Vehicles (Registration and Licensing) (Amendment) Regulations 1994 (S.I. No. 277 of 1994).

E64

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).

E65

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).

E66

Power pursuant to section exercised (29.01.1993) by Road Vehicles (Registration and Licensing) (Amendment) Regulations 1993 (S.I. No. 23 of 1993).

E67

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).

E68

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.

E69

Power pursuant to section exercised (1.08.1980) by Road Vehicles (Registration and Licensing) (Amendment) Regulations 1980 (S.I. No. 103 of 1981), in effect as per reg. 1(2).

E70

Power pursuant to section exercised (1.08.1980) by Road Vehicles (Registration and Licensing) (Amendment) Regulations 1980 (S.I. No. 226 of 1980), in effect as per reg. 1(2).

E71

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).

E72

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).

E73

Power pursuant to section exercised (1.02.1958) by Road Vehicles (Registration and Licensing) Order 1958 (S.I. No. 15 of 1958), in effect as per reg. 1(2).

E74

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).

E75

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.

E76

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).

E77

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).

E78

Previous affecting provision: application of section restricted (25.06.1980) by Finance Act 1980 (14/1980), s. 92, commenced on enactment; superseded (8.06.1983) as per C-note above.

E79

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).

E80

Previous affecting provision: section amended (1.08.1977) by Imposition of Duties (No. 231) (Excise Duties) (Vehicles) Order 1977 (S.I. No. 241 of 1977), art. 7(a)(i), (ii), in effect as per art. 2; SI revoked and amendments ceased (20.11.1981) by Finance (No. 2) Act 1981 (28/1981), s. 8(2), commenced on enactment.

E81

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).

E82

Previous affecting provision: application of section restricted (27.05.1976) by Finance Act 1976 (16/1976), s. 79(4), commenced on enactment; repealed (18.07.1980) by Road Fund (Winding Up) Regulations 1980 (S.I. No. 230 of 1980), reg. 2 and sch.

E83

Previous affecting provision: application of section restricted (4.08.1973) by Finance Act 1973 (19/1973), s. 93(6), commenced on enactment; repealed (18.07.1980) by Road Fund (Winding Up) Regulations 1980 (S.I. No. 230 of 1980), reg. 2 and sch.

E84

Previous affecting provision: application of section restricted (26.12.1970) by Finance (No. 2) Act 1970 (25/1970), s. 2(4), commenced on enactment; repealed (18.07.1980) by Road Fund (Winding Up) Regulations 1980 (S.I. No. 230 of 1980), reg. 2 and sch.

E85

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).

E86

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).

E87

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).

E88

Previous affecting provision: application of section restricted (7.07.1966) by Finance Act 1966 (17/1966), s. 17(10), commenced on enactment; repealed (18.07.1980) by Road Fund (Winding Up) Regulations 1980 (S.I. No. 230 of 1980), reg. 2 and sch.

E89

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.

E90

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.

E91

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).

E92

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).