Finance (Excise Duties) (Vehicles) Act 1952

Excise duty in respect of driving licences under Road Traffic Act, 1933.

4

4.—(1) F19[…]

F20[(1A) F19[…]]

(2) The duty under this section shall be charged, levied and paid on the taking out of the licence and shall be collected by and paid to the licensing authority and shall F21[, subject to section 140 of the Finance Act, 1996,] be paid by that authority into the Exchequer in accordance with such directions as may from time to time be given by the Minister for Finance.

(3) For the purpose of levying the duty under this section, a licensing authority shall have within their county or county borough the same powers, duties and liabilities as the Revenue Commissioners and their officers have with respect to duties of excise, and the enactments relating to duties of excise and to punishments and to penalties in connection therewith shall apply accordingly.

(4) F22[…]

(5) The duty under this section is in lieu of the duty under section 21 of the Finance Act, 1926 (No. 35 of 1926), and the latter duty shall accordingly cease to be charged as from the 23rd day of October, 1952.

Annotations

Amendments:

F19

Repealed (1.01.2002) by Motor Vehicle (Duties and Licences) Act 2001 (22/2001), s. 8, commenced as per s. 8 and S.I. No. 516 of 2002.

F20

Inserted (28.07.1961) by Finance Act 1961 (23/1961), s. 18, commenced on enactment.

F21

Inserted (1.01.1996, deemed) by Finance Act 1996 (9/1996), s. 140(3)(b), commenced as per subs. (6).

F22

Deleted (18.07.1980) by Road Fund (Winding Up) Regulations 1980 (S.I. No. 230 of 1980), reg. 2 and sch.

Editorial Notes:

E93

Previous affecting provision: power pursuant to subs. (1A) exercised (7.11.1989) by Driving Licences (Repayment of Excise Duties) Regulations 1989 (S.I. No. 286 of 1989); rendered obsolete by repeal enabling provision (1.01.2002) as per F-note above.

E94

Previous affecting provision: subs. (1A)(a), (b) substituted (24.05.1989) by Finance Act 1989 (10/1989), s. 52, commenced on enactment; subsection repealed (1.01.2002) as per F-note above.

E95

Previous affecting provision: subs. (1A)(a), (b) substituted (1.04.1983) by Finance Act 1983 (15/1983), s. 74, commenced as per s. 74; superseded (24.05.1989) as per E-note above.

E96

Previous affecting provision: power pursuant to subs. (1A) exercised (1.04.1983) by Driving Licences (Repayment of Excise Duties) (Amendment) Regulations 1983 (S.I. No. 50 of 1983), in effect as per reg. 2; rendered obsolete by revocation of Driving Licences (Repayment of Excise Duties) Regulations 1964 (S.I. No. 88 of 1964) (7.11.1989) by Driving Licences (Repayment of Excise Duties) Regulations 1989 (S.I. No. 286 of 1989), reg. 5.

E97

Previous affecting provision: power pursuant to subs. (1A) exercised (1.08.1980) by Driving Licences (Repayment of Excise Duties) (Amendment) Regulations 1980 (S.I. No. 227 of 1980), in effect as per reg. 2; rendered obsolete by revocation of Driving Licences (Repayment of Excise Duties) Regulations 1964 (S.I. No. 88 of 1964) (7.11.1989) by Driving Licences (Repayment of Excise Duties) Regulations 1989 (S.I. No. 286 of 1989), reg. 5.

E98

Previous affecting provision: subs. (1A)(a), (b) substituted (1.04.1980) by Finance Act 1980 (14/1980), s. 91(b),commenced as per s. 91(b); superseded (1.04.1983) as per E-note above.

E99

Previous affecting provision: subs. (1A)(a), (b) substituted (1.06.1973) by Finance Act 1973 (19/1973), s. 95,commenced as per s. 95; superseded (1.04.1980) as per E-note above.

E100

Previous affecting provision: power pursuant to subs. (1A) exercised (1.06.1973) by Driving Licences (Repayment of Excise Duties) Regulations 1973 (S.I. No. 119 of 1973), in effect as per reg. 2; rendered obsolete by revocation of Driving Licences (Repayment of Excise Duties) Regulations 1964 (S.I. No. 88 of 1964) (7.11.1989) by Driving Licences (Repayment of Excise Duties) Regulations 1989 (S.I. No. 286 of 1989), reg. 5.

E101

Previous affecting provision: power pursuant to subs. (1A) exercised (16.04.1964) by Driving Licences (Repayment of Excise Duties) Regulations 1964 (S.I. No. 88 of 1964); revoked (7.11.1989) by Driving Licences (Repayment of Excise Duties) Regulations 1989 (S.I. No. 286 of 1989), reg. 5.