Finance Act, 1930
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Rebate of duty on certain mechanically propelled vehicles. |
11.—(1) If any person proves to the satisfaction of the Minister for Local Government and Public Health that he has paid in respect of the whole or any part of the year commencing on the 1st day of January, 1931, or any subsequent year duty under section 13 of the Finance Act, 1920 , as amended by the Finance Act, 1926 (No. 35 of 1926) in respect of a mechanically propelled vehicle to which this section applies he shall be entitled to repayment of twenty-five per cent. of the duty so paid. | |
(2) This section applies to every mechanically propelled vehicle— | ||
(a) which is a mechanically propelled vehicle to which paragraph 6 of the Third Schedule to the Finance Act, 1926 (No. 35 of 1926), applies but is not a hackney carriage within the meaning of section 4 of the Customs and Inland Revenue Act, 1888 , and | ||
(b) the engine of which was constructed before the 1st day of January, 1926, and | ||
(c) which was registered in Saorstát Eireann on the 30th day of April, 1930. |