Finance Act, 1958
|
Amendment of Finance (Excise Duties) (Vehicles) Act, 1952. |
20.— (1) In this section “the Act” means the Finance (Excise Duties) (Vehicles) Act, 1952 (No. 24 of 1952). | |
(2) The following subsection shall be inserted immediately after subsection (11) of section 1 of the Act:— | ||
“(11A) In such cases and subject to such conditions as the Minister for Local Government may prescribe by regulations— | ||
(a) a licence under this section or a general licence under section 9 of the Roads Act, 1920 , may be surrendered prior to its expiry, and | ||
(b) a repayment in respect of the duty paid on a licence surrendered under this subsection may be made at such rate as the Minister for Local Government may prescribe by regulations.” | ||
(3) The following paragraph shall be substituted for paragraph (b) of subsection (1) of section 2 of the Act:— | ||
“(b) (i) the 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 duty at a rate higher than that at which duty has been paid, or | ||
(ii) in the case of a vehicle to which, by virtue of the operation of paragraph 3 of Part II of the Schedule to this Act, subparagraph (c) of paragraph 4 of Part I of the Schedule applies— | ||
(I) it is used in a condition or manner or for a purpose which, or | ||
(II) it is used when the person who took out the licence has an occupation which | ||
would, if it had been shown at the time of the taking out of the licence that it was used in that condition or manner or for that purpose or that that person had that occupation, have rendered it chargeable with duty at a rate higher than that at which duty has been paid, and”. | ||
(4) The following paragraph shall be substituted for paragraph 3 of Part II of the Schedule to the Act:— | ||
“3. (1) Where, apart from this paragraph, subparagraph (c) of paragraph 4 of Part I of this Schedule would apply to a vehicle, that subparagraph shall not apply to it (and sub-paragraph (d) of that paragraph shall apply to it accordingly) unless the person taking out the licence shows to the satisfaction of the licensing authority either— | ||
(a) that his only or chief occupation is farming and that the vehicle is used only occasionally on public roads and then only— | ||
(i) for the haulage of the produce of his farm and articles required for the farm, including the farmhouse and farm buildings, but excluding the haulage of fuel if being transported as a commodity for sale, or | ||
(ii) for the haulage of similar goods for another farmer, provided that such goods are not hauled for reward, or | ||
(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 | ||
(iv) for the haulage of livestock for reward, and that the livestock— | ||
(I) are owned by a person resident not more than two miles from the haulier's residence, | ||
(II) are being hauled to or from a farm from or to a livestock auction mart or a place where a market or fair specified by order made by the Minister for Industry and Commerce under the Transport Act, 1958 , is held, | ||
(III) are being hauled only on the day on which such auction, market or fair takes place, and | ||
(IV) are not being hauled in either direction on any part of a public road which is more than twenty miles by public road from the hauliers residence, or | ||
(b) that he is a contractor engaged to do agricultural work on a farm and that the vehicle is used on public roads only for the haulage of articles required by him for the purpose of doing that work. | ||
(2) Where a farm is carried on as part of or in connection with— | ||
(a) a hospital, sanatorium, convalescent home or similar institution, | ||
(b) a mental institution within the meaning of the Mental Treatment Act, 1945 (No. 19 of 1945), | ||
(c) a monastery, convent or similar institution, or | ||
(d) a college, school or similar institution, | ||
the person carrying on the farm shall be regarded for the purposes of this paragraph as being a person whose chief occupation is farming.” | ||
(5) If this Act is passed before or on the 1st day of July, 1958, subsection (4) of this section shall come into operation on that day and, if it is passed after that day, it shall be deemed to have come into operation on that day. | ||
(6) The appropriate repayments shall be made having regard to the provisions of subsections (4) and (5) of this section and the repayments shall be made in accordance with such directions as may be given by the Minister for Local Government. |