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Amendment of section 1 of Act of 1952.
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3.—(1) Section 1 (as amended by the Act of 2001) of the Act of 1952 is amended by substituting the following subsection for subsection (2):
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“(2) (a) Subject to paragraph (b) of this subsection, the duties charged under this section shall be paid annually upon licences to be taken out by the person keeping the vehicle.
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(b) A licence may be taken out in respect of a vehicle (not being a tramcar or a vehicle on which a duty of €114 or less is chargeable) for such periods of the year and on payment of duty at such rates as the Minister for the Environment and Local Government may by regulations prescribe, but—
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(i) a rate of duty so prescribed shall be such as to bear to the full annual duty no less proportion than the period of the licence bears to a year, and
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(ii) the rate of duty so prescribed for a licence for a vehicle for one quarter of the year only shall not exceed 30 per cent of the full annual duty.”.
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(2) Any regulations under subsection (2) of section 1 of the Act of 1952 that are in force immediately before the commencement of this section shall continue in force as if made under the subsection inserted by this section and may be amended or revoked accordingly.
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