Finance Act, 1934
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Amendment of excise duty on mechanically-propelled vehicles. |
24.—Where a vehicle (in this section referred to as the first-mentioned vehicle) has another vehicle or an attachment in the nature of a vehicle attached to and partly superimposed upon it, the first-mentioned vehicle and the said other vehicle or attachment shall, for the purposes of the Third Schedule of the Finance Act, 1926 (No. 35 of 1926), be deemed to form and be a single vehicle and the first-mentioned vehicle shall not, by reason merely of the attachment thereto of the said other vehicle or attachment, be deemed to be a tractor or a vehicle drawing a trailer, and the amount of the duty chargeable under section 13 of the Finance Act, 1920 , in respect of the first-mentioned vehicle and the said other vehicle or attachment shall be determined, and the said Third Schedule shall be construed and applied, accordingly. |