Finance Act, 1961
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Amendment of section 4 of Finance (Excise Duties) (Vehicles) Act, 1952. |
18.— Section 4 of the Finance (Excise Duties) (Vehicles) Act, 1952 , is hereby amended by the insertion of the following subsection after subsection (1): | |
“(1A) There shall be charged, levied and paid by every person who takes out a driving licence under any Act repealing and re-enacting with modifications the Road Traffic Act, 1933 , an excise duty of— | ||
(a) one pound if the period of the licence is one year, and | ||
(b) one pound for each year of the period of the licence if that period is two or more years, | ||
but if the licence is surrendered under the provisions of or made under the Act under which it is taken out, a repayment in respect of the duty paid may be made in such circumstances, to such extent and subject to such conditions as may be prescribed by the Minister for Local Government by regulations.”. |