Finance Act, 1941
|
Relief from excise duty in respect of trailer drawn by mechanically propelled vehicle where trailer used for conveying petrol substitute or apparatus for making petrol substitute. |
23.—(1) Where— | |
(a) a mechanically propelled vehicle, designed for using petrol as its fuel, is a vehicle on which excise duty is payable under section 13 of the Finance Act, 1920 , at a rate mentioned in paragraph 5 of the Third Schedule to the Finance Act, 1926 (No. 35 of 1926), and | ||
(b) such vehicle is used for drawing a trailer, and | ||
(c) such trailer, while being so drawn, is used solely for conveying, for the propulsion of such vehicle, a substitute for petrol or apparatus for making a substitute for petrol, | ||
the additional duty in respect of a vehicle used for drawing a trailer referred to in the said paragraph 5 shall not be charged or levied on such vehicle in respect of the use thereof for drawing such trailer. | ||
(2) This section shall continue in force so long as the Emergency Powers Act, 1939 (No. 28 of 1939), continues in force and shall then expire. |