Finance Act, 1992
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Chapter IV Registration and Taxation of Vehicles | ||
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Interpretation. |
130.—In this Chapter, save where the context otherwise requires— | |
“ambulance” means a vehicle which is specially designed, constructed or adapted for the conveyance of injured or seriously ill persons to a hospital on stretchers and which is permanently fitted to accommodate and hold in position two or more standard stretchers; | ||
“the Act of 1952” means the Finance (Excise Duties) (Vehicles) Act, 1952 ; | ||
“authorised person” means a person authorised under section 136 ; | ||
“bus” means a vehicle which is designed, constructed or adapted for the conveyance of persons and so as to provide seating accommodation in permanent fixtures for more than 16 persons (inclusive of the driver) and for the purposes of this definition— | ||
(a) each separate such seat in the vehicle which is 40 centimetres or more in width when measured lengthwise on the front of the seat shall be reckoned as providing seating accommodation for one person, and | ||
(b) each continuous such seat (which expression includes 2 or more separate seats which are divided by such means as to allow them to be used as one continuous seat) shall be reckoned as providing seating accommodation for one person in respect of each 40 centimetres of the width of the seat when measured lengthwise on the front of the seat; | ||
“category A vehicle” means a vehicle other than a motor-cycle or a listed vehicle— | ||
(a) which is designed, constructed or adapted, solely or mainly for the carriage of the driver alone or the driver and one or more other persons, or | ||
(b) which is of not more than 3 tonnes unladen weight and has, to the rear of the driver's seat, a roofed area— | ||
(i) which is fitted with one or more side windows, or | ||
(ii) in which openings, suitable for the fitting of side windows, are or were incorporated and are not closed and sealed in accordance with such conditions as may be prescribed, or | ||
(iii) in which one or more seats have been fitted or in which are provided fixtures or other devices for the purpose of fitting one or more seats, or | ||
(iv) in which the floor is constructed or fitted otherwise than in accordance with such conditions as may be prescribed; | ||
“category B vehicle” means a vehicle (other than a category A vehicle, a motor-cycle or a listed vehicle) which is of not more than 3 tonnes unladen weight and which has a roofed area to the rear of the driver's seat the floor of which is less than 2 metres in length when measured in such manner as may be approved by the Commissioners: | ||
Provided that, where a motor vehicle is of not more than 1.3 tonnes unladen weight and the roofed area of the vehicle to the rear of the driver's seat has a load volume of more than 2 cubic metres when measured in such manner as the Commissioners may approve, the vehicle shall not be regarded as a category B vehicle; | ||
“category C vehicle” means a vehicle other than a category A vehicle, a category B vehicle or a motor-cycle; | ||
“certificate” means a certificate of registration issued under section 131 (5); | ||
“the Commissioners” means the Revenue Commissioners; | ||
“conversion” means the modification of a category B vehicle in such a manner as to make it a category A vehicle or the modification of a category C vehicle in such manner as to make it a category A vehicle or a category B vehicle and cognate words shall be construed accordingly; | ||
“cylinder capacity of an engine” means the cylinder capacity of an engine calculated in accordance with regulations for the time being in force under section 1 (3) of the Act of 1952, for the purpose of a rate of duty specified in the Schedule to that Act; | ||
“deal” means offer for hire, lease or sale in the State one or more unregistered vehicles or converted vehicles prior to the entry of the prescribed particulars thereof in the register, and cognate words shall be construed accordingly; | ||
“listed vehicle” means one of the following vehicles, namely, an ambulance, a hearse, a bus, a special purpose vehicle, an agricultural tractor, a two-wheeled tractor, a fire engine, a fire-escape, a road sweeper, an invalid carriage, an armoured fighting vehicle, or a vehicle (not including a motor-cycle) which is shown to the satisfaction of the Commissioners to be more than 30 years old at the time of registration; | ||
“licensing authority” means the council of a county or the corporation of a county borough which licenses a vehicle under section 1 of the Act of 1952; | ||
“manufacture” means the making or assembling in the State of a vehicle and includes conversion and cognate words shall be construed accordingly; | ||
“mechanically propelled vehicle” means a vehicle intended or adapted for propulsion by a mechanical means, including— | ||
(a) a bicycle, tricycle or quadricycle propelled by an engine or motor or with an attachment for propelling it by mechanical power, whether or not the attachment is being used, a moped, a scooter and an autocycle, and | ||
(b) a vehicle the means of propulsion of which is electrical or partly electrical and partly mechanical, | ||
but not including a tramcar or other vehicle running on permanent rails or a vehicle as respects which the Commissioners are satisfied that it is designed or constructed for off-road use (other than racing vehicles, scrambling vehicles or other sporting vehicles); | ||
“the Minister” means the Minister for Finance; | ||
“motor-cycle” means a vehicle specified in paragraph (a) of the definition of “mechanically propelled vehicle”; | ||
“owner” means— | ||
(a) in relation to a vehicle (other than a vehicle specified in paragraph (b)), the person by whom the vehicle is kept, | ||
(b) in relation to a vehicle which is the subject of a hire-purchase agreement or a lease, the person in possession of the vehicle under the agreement or lease; | ||
“the Order of 1979” means the Imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order, 1979 ( S.I. No. 57 of 1979 ); | ||
“the Order of 1984” means the Imposition of Duties (No. 273) (Excise Duty on Motor-cycles) Order, 1984 ( S.I. No. 354 of 1984 ); | ||
“prescribed” means prescribed by regulations made by the Commissioners under section 141 ; | ||
“the register” means the register of vehicles established and maintained by the Commissioners under section 131 and “registered” and other cognate words shall be construed accordingly; | ||
“special purpose vehicle” means a vehicle which is designed, constructed or adapted solely or mainly for a purpose other than the carriage of persons or goods; | ||
“vehicle” means a mechanically propelled vehicle. |