Finance (Excise Duties) (Vehicles) Act, 1952
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Excise duty in respect of driving licences under Road Traffic Act, 1933. |
4.—(1) There shall be charged, levied and paid on and by every person who on or after the 23rd day of October, 1952, takes out a driving licence under the Road Traffic Act, 1933 (No. 11 of 1933), an excise duty of one pound. | |
(2) The duty under this section shall be charged, levied and paid on the taking out of the licence and shall be collected by and paid to the licensing authority and shall be paid by that authority into the Exchequer in accordance with such directions as may from time to time be given by the Minister for Finance. | ||
(3) For the purpose of levying the duty under this section, a licensing authority shall have within their county or county borough the same powers, duties and liabilities as the Revenue Commissioners and their officers have with respect to duties of excise, and the enactments relating to duties of excise and to punishments and to penalties in connection therewith shall apply accordingly. | ||
(4) Sums paid into the Exchequer and penalties recovered pursuant to this section shall, for the purpose of section 2 of the Roads Act, 1920 , be deemed to have been paid into the Exchequer under that Act. | ||
(5) The duty under this section is in lieu of the duty under section 21 of the Finance Act, 1926 (No. 35 of 1926), and the latter duty shall accordingly cease to be charged as from the 23rd day of October, 1952. |