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Finance (No. 2) Act, 1947

Alteration of duties on mechanically propelled vehicles.

11.—(1) On and from the 1st day of January, 1948, section 20 of the Finance Act, 1926 (No. 35 of 1926), and the Third Schedule to that Act as amended, shall have effect as if—

(a) every rate of duty mentioned in paragraph 1 of the Schedule were doubled,

(b) the following subparagraphs were inserted in paragraph 6 of the Schedule:—

“(aa) Vehicles used as small public service vehicles within the meaning of the Road Traffic Act, 1933 (No. 11 of 1933):

not exceeding 8 horse-power or electrically propelled

£8

exceeding 8 horse-power

£1 for each unit or part of a unit of horse-power subject to a maximum of £20.

In the case of any vehicle to which this subparagraph applies and which exceeds 10 horse-power and is fitted with a taximeter and is lawfully used as a street service vehicle within the meaning of the Road Traffic Act, 1933, or for purposes incidental to such user and for no other purpose, no duty shall be charged or levied in excess of £10.

(bb) Any vehicle constructed or adapted for use and used solely for the conveyance of a machine, workshop, contrivance or implement and no other load except articles used in connection with such machine, workshop, contrivance or implement or goods processed or manufactured therein:

not exceeding 8 horse-power or electrically propelled

£8

exceeding 8 horse-power

£1 for each unit or part of a unit of horse-power,”

(c) the following were substituted for subparagraph (c) of paragraph 6 of the Schedule:—

“(c) other vehicles to which this paragraph applies—

not exceeding 8 horse-power or electrically propelled

£12

exceeding 8 horse-power but not exceeding 9 horse-power

£13 10s.

exceeding 9 horse-power but not exceeding 10 horse-power

£15

exceeding 10 horse-power but not exceeding 11 horse-power

£18

exceeding 11 horse-power but not exceeding 12 horse-power

£20

exceeding 12 horse-power

£20 plus £2 for each unit or part of a unit of horse - power in excess of 12 horse - power.”

(2) The proviso, inserted by section 16 of the Finance Act, 1936 (No. 31 of 1936), to paragraph 6 of the Third Schedule to the Finance Act, 1926 (which relates to the concession in respect of vehicles assembled in the State) shall extend to vehicles to which the provisions inserted in the said Schedule by paragraph (b) of subsection (1) of this section apply and shall have effect in relation to such vehicles to the same extent as it has effect in relation to vehicles to which subparagraph (c) (inserted by paragraph (c) of subsection (1) of this section) of paragraph 6 of the said Schedule applies.

(3) Section 23 of the Finance Act, 1934 (No. 31 of 1934), is hereby repealed as on and from the 1st day of January, 1948.