Finance Act, 1981
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Increase of excise duties on licences for mechanically propelled vehicles. |
40.—(1) Section 94 of the Finance Act, 1973 (No. 19 of 1973), is hereby amended by the substitution of the following paragraphs for paragraph (b) of subsection (2): | |
“(b) £16.50 in relation to a vehicle which does not exceed 16 horse-power, is fitted with a taximeter and is lawfully used as a street service vehicle within the meaning of the Road Traffic Act, 1961 , or for purposes incidental to such user and for no other purpose; | ||
(c) £20 in relation to any other vehicle (not being a vehicle in respect of which the said duty of excise is not chargeable or leviable or a vehicle to which paragraph (d) of this subsection applies); | ||
(d) £10 in relation to a vehicle which exceeds 16 horse-power, is fitted with a taximeter and is lawfully used as a street service vehicle within the meaning of the Road Traffic Act, 1961 , or for purposes incidental to such user and for no other purpose.”. | ||
(2) This section shall have effect— | ||
(a) as respects licences under section 1 of the Finance (Excise Duties) (Vehicles) Act, 1952 , taken out for periods beginning on or after the 1st day of March, 1981, in respect of specified vehicles (within the meaning of the said section 94) to which paragraphs (b) and (c) (inserted by this section) of the said subsection (2) apply, and | ||
(b) as respects other mechanically propelled vehicles to which paragraphs (c) and (d) (inserted by this section) of the said subsection (2) apply and in respect of which licences under the said section 1 are taken out for periods beginning on or after the said 1st day of March, 1981. | ||
(3) 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 the Environment. |