Finance Act, 1955

• Permanent Page URL

Amendment of Finance (Excise Duties) (Vehicles) Act, 1952.

9.—(1) In this section “the Act” means the Finance (Excise Duties) (Vehicles) Act, 1952 (No. 24 of 1952).

(2) Subparagraph (c) of paragraph 4 of Part I of the Schedule to the Act is hereby amended by the addition thereto of the following provision:

“Where a tractor is fitted with a detachable platform, container or implement (being a platform, container or implement used primarily for farm work), goods or burden of any other description conveyed on or in the platform, container or implement shall be regarded for the purposes of this subparagraph as being hauled by the tractor.”

(3) Paragraph 3 of Part II of the Schedule to the Act is hereby amended as follows:

(a) the reference to subparagraph (c) of paragraph 4 of Part I of the Schedule to the Act shall be construed as including a reference to that subparagraph as amended by subsection (2) of this section, and

(b) the following clause shall be added to subparagraph (a):

“(iii) for the haulage for another farmer for reward of—

(I) milk being hauled to a creamery or cream-separating station, or

(II) separated milk being hauled from a creamery or cream-separating station, or

(III) milk containers being hauled to or from a creamery or cream-separating station, or”.

(4) Where a licence under section 1 of the Act is in force and the duty was paid in accordance with subparagraph (c) of paragraph 4 of Part I of the Schedule to the Act as originally enacted or in accordance with that paragraph with the provision added thereto by subsection (2) of this section, section 2 of the Act shall not apply in relation to the tractor on account merely of a conveyance such as is referred to in the provision added as aforesaid.

(5) If this Act is passed before or on the 1st day of July, 1955, subsections (1) to (4) of this section shall come into operation on that day and, if it is passed after that day, they shall be deemed to have come into operation on that day.

(6) The appropriate repayments shall be made having regard to the foregoing provisions of this section and the repayments shall be made in accordance with such directions as may be given by the Minister for Local Government.