Finance Act, 1960
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Mechanically propelled vehicles—amendment of certain Acts. |
21.—(1) The following subsection is hereby inserted in section 1 of the Finance (Excise Duties) (Vehicles) Act, 1952 , after subsection (10): | |
“(10A) In Part I of the Schedule to this Act ‘tricycle’ shall (without prejudice to the provision with respect to that word contained in subparagraph (1) of paragraph 1 of Part II of that Schedule) be construed as referring to a vehicle conforming to such definition of a tricycle as the Minister for Local Government prescribes for the purposes of the said Part I by regulations.” | ||
(2) (a) Subsection (1) of section 9 of the Roads Act, 1920 , is hereby amended by the substitution of “the first day of April” for “the twenty-fifth day of March”. | ||
(b) Subsection (2) of section 15 of the Finance Act, 1922 , is hereby amended by the substitution of “the first day of April” for “the twenty-fifth day of March”. | ||
(c) Subsection (11) of section 1 of the Finance (Excise Duties) (Vehicles) Act, 1952 , is hereby amended by the substitution of “the three months beginning with the 1st day of January, the three months beginning with the 1st day of April” for “the period beginning with the 1st day of January and ending with the 24th day of March, the period beginning with the 25th day of March and ending with the 30th day of June”. | ||
(3) References in the Roads Act, 1920 , the Finance Act, 1922 , and the Finance (Excise Duties) (Vehicles) Acts, 1952 and 1960, to the use of a vehicle shall be construed as if the word “use” included keeping or leaving a vehicle stationary. | ||
(4) Paragraph 2 of Part I of the Schedule to the Finance (Excise Duties) (Vehicles) Act, 1952 , is hereby amended by the substitution of “6 cwt.” for “5 cwt.”. | ||
(5) Subparagraph (c) of paragraph 6 of Part I of the Schedule to the Finance (Excise Duties) (Vehicles) Act, 1952 , is hereby amended by the insertion after “for the conveyance of a machine, workshop, contrivance or implement” of “(being a machine, workshop, contrivance or implement which is built in as part of the vehicle or otherwise permanently attached thereto)”. | ||
(6) (a) If this Act is passed before or on the 1st day of July, 1960, subsections (1) to (5) of this section shall come into operation on that day. | ||
(b) If this Act is passed after the 1st day of July, 1960— | ||
(i) subsections (1) to (5) of this section shall be deemed to have come into operation on that day, and | ||
(ii) any regulations made by virtue of subsection (1) of this section may be framed as regulations to be deemed to have come into operation on that day and, if so framed, shall have effect accordingly. | ||
(7) 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. |