112.—(1) No duties or tolls, otherwise payable by law in respect of the use of any pier, wharf, quay, landing place, highway, road, right of way, bridge or canal, shall be paid by or demanded from any unit or other element of the Defence Forces or an officer or man when on duty or any person under escort or in respect of the movement of any matériel of the Defence Forces.

(2) Nothing in subsection (1) of this section shall affect the liability for payment of duties or tolls lawfully demandable in respect of any vehicles or vessels other than those belonging to or in the service of the Defence Forces.