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Extension of relief in respect of motor car licence duty.
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14.—(1) Subsection (4) of section eighty-six of the Finance (1909–10) Act, 1910 (which provides for the repayment in certain cases to duly qualified medical practitioners of half the duty on motor car licences), shall apply to registered veterinary surgeons in like manner as it applies to duly qualified medical practitioners.
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(2) If any person proves to the satisfaction of the Commissioners of Customs and Excise that any motor car kept by him has during any year, or any continuous part of a year not being less than two months, been used exclusively for the purpose of any ambulance or hospital work, or any other work undertaken by agreement with the Government in connexion with any naval or military services, he shall be entitled to the repayment of any duty paid for that year under section eighty-six of the Finance (1909–10) Act, 1910, on the licence for the car, or of a proportionate part of the duty.
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