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Change of user of mechanically propelled vehicle.
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8.—(1) Where, on the taking out of a licence under section 13 of the Finance Act, 1920, for a mechanically propelled vehicle, the excise duty chargeable on such vehicle under the said section 13 as amended by subsequent enactments has been duly paid and at any time while such licence is in force—
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(a) such vehicle is used in a condition or manner or for a purpose which would, if it was used solely in that condition or manner or for that purpose, render it chargeable with the said duty at a higher rate than the said rate at which such duty was so paid, and
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(b) such vehicle as so used is in all other respects a vehicle chargeable with the said duty at such higher rate,
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the said duty shall become and be chargeable on such vehicle at such higher rate.
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(2) Whenever any person so uses a mechanically propelled vehicle that the excise duty chargeable thereon under the enactments mentioned in the foregoing sub-section of this section becomes chargeable under that sub-section on such vehicle at such higher rate as is mentioned in the said sub-section, such person shall, unless such duty has been paid at such higher rate before the commencement of such user, be guilty of an offence under this section and be liable on summary conviction thereof to an excise penalty of whichever of the following sums is the greater, that is to say, twenty pounds or three times the difference between the amount of the said duty paid on such vehicle on the taking out of the said licence therefor and the amount of the said duty at such higher rate.
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