Finance Act, 1961

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Amendment of Finance (Excise Duties) (Vehicles) Act, 1952.

17.—(1) The following subparagraph is hereby inserted in paragraph (b) of subsection (1) of section 2 of the Finance (Excise Duties) (Vehicles) Act, 1952 , after subparagraph (i):

“(iA) in the case of a vehicle to which paragraph 4A or subparagraph (cc) of paragraph 6 of Part I of the Schedule to this Act applies, it is used in a condition or manner or for a purpose which would, if it had been shown at the time of the taking out of the licence that it was used in that condition or manner or for that purpose, have rendered it chargeable with duty at a rate higher than that at which duty has been paid, or”.

(2) The following paragraph is hereby inserted in Part I of the Schedule to the Finance (Excise Duties) (Vehicles) Act, 1952 , after paragraph 4:

“4A. Vehicles (commonly known as dumpers) not exceeding 4 cubic yards in capacity, level loaded, designed and constructed for use on sites of construction works (including road construction and house and other building works) for the purpose of conveying concrete, rubble, earth or other like material where the person taking out the licence shows to the satisfaction of the licensing authority that the vehicle is used mainly on such sites, and on public roads only—

(a) for the purpose of proceeding to and from the site where it is to be used, and when so proceeding neither carries nor hauls any load other than such as is necessary for its propulsion or equipment,

(b) for the purpose of conveying concrete, rubble, earth or other like material for a distance of not more than half of a mile to and from any such site—

(3) The following subparagraph is hereby inserted in paragraph 6 of Part I of the Schedule to the Finance (Excise Duties) (Vehicles) Act, 1952 , after paragraph (c):

“(cc) vehicles (commonly known as fork lift trucks) designed and constructed for the purpose of loading and unloading goods where the person taking out the licence shows to the satisfaction of the licensing authority that the vehicle is used on public roads only—

(i) for the purpose of proceeding to and from the site where it is to be used for loading and unloading, and when so proceeding neither carries nor hauls any load otber than such as is necessary for its propulsion or equipment,

(ii) as part of the process of loading or unloading, for the purpose of conveying goods for a distance of not more than half of a mile to and from the site where it is loading or unloading—

(4) If this Act is passed before or on the 1st day of July, 1961, subsections (1) to (3) of this section shall come into operation on that day and, if it is passed after that day, they shall be deemed to have come into operation on that day.

(5) The appropriate repayments shall be made having regard to the foregoing provisions of this section and the repayments shall be made in accordance with such directions as may be given by the Minister for Local Government.