Finance Act, 1996
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Payment of certain expenses of licensing authorities in respect of collection of certain excise duties. |
140.—(1) In respect of the specified duties collected by any licensing authority, that authority may, before payment into the Exchequer of such duties, deduct from moneys so collected, an amount calculated in accordance with directions in writing issued by the Minister for the Environment, with the consent of the Minister for Finance, in respect of expenses properly incurred by the licensing authority solely in respect of the collection of such duties. | |
(2) The expenses referred to in subsection (1) may include expenses properly incurred by the licensing authority solely in respect of the collection of the specified duties during any period prior to the 1st day of January, 1996, and which have not been met by payments under subsection (2) (a) of section 50 of the Finance Act, 1978 . | ||
(3) (a) (i) Subsection (4) of section 1 of the Roads Act, 1920 , is hereby amended by the insertion after “shall” in “shall be paid into the Exchequer” of “, subject to section 140 of the Finance Act, 1996,”. | ||
(ii) Article 6 (1) of the Road Vehicles (Registration and Licensing) Order, 1958 ( S.I. No. 15 of 1958 ), is hereby amended by the insertion after “shall” in “Every licensing authority shall forthwith pay the proceeds of the said duties and all other sums received by them which are payable into the Exchequer under the Roads Act, 1920 ,” of “, subject to section 140 of the Finance Act, 1996,”. | ||
(b) Subsection (2) of section 4 of the Act of 1952 is hereby amended by the insertion after “shall” in “shall be paid by that authority into the Exchequer” of “, subject to section 140 of the Finance Act, 1996,”. | ||
(4) Subsection (2) (a) of section 50 of the Finance Act, 1978 , shall not apply in the case of expenses— | ||
(a) incurred by a licensing authority in respect of the collection of the specified duties, and | ||
(b) which have been deducted in accordance with this section. | ||
(5) In this section— | ||
“the Act of 1952” means the Finance (Excise Duties) (Vehicles) Act, 1952 ; | ||
“licensing authority” means the council of a county, or the corporation of a county borough, which grants licences under section 1 of the Act of 1952 or driving licences or provisional licences under Part III of the Road Traffic Act, 1961 ; | ||
“the specified duties” means the duties imposed— | ||
(a) by section 1 (1) of the Roads Act, 1920 , as applied by section 3 (1) of the Act of 1952 and as chargeable, leviable and payable in accordance with section 1 (1) of the Act of 1952, or | ||
(b) by section 4 (1A) (inserted by the Finance Act, 1961 , and amended by the Finance Act, 1989 ) of the Act of 1952 and as chargeable, leviable and payable in accordance with that section. | ||
(6) This section shall be deemed to have come into operation on the 1st day of January, 1996, but without prejudice to payments (if any) before the passing of this Act under subsection (2) (a) of section 50 of the Finance Act, 1978 . |