Finance Act, 1968
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Restriction of Finance (Excise Duties) (Vehicles) Act, 1952. |
43.—(1) Where a person shows to the satisfaction of the licensing authority that, in consequence of injury, disease or defect, he is wholly, or almost wholly, without the use of each of his legs, the duty imposed by section 1 of the Finance (Excise Duties) (Vehicles) Act, 1952 , shall not be charged or levied in respect of a vehicle specially constructed or adapted for use by the person as driver and used by him either as driver or passenger. | |
(2) The duty imposed by section 1 of the said Finance (Excise Duties) (Vehicles) Act, 1952 , shall not be charged or levied on vehicles (including any cycle with an attachment for propelling it by mechanical power) not exceeding 6 cwt. in weight unladen adapted and used for invalids. | ||
(3) If this Act is passed before or on the 1st day of July, 1968, subsections (1) and (2) 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. | ||
(4) The appropriate repayments shall be made having regard to the provisions of the preceding subsections of this section and the repayments shall be made in accordance with such directions as may be given by the Minister for Local Government. |