Finance Act, 1919

Repeal of excise duties on motor spirit and motor spirit licence duties.

6 & 7 Geo. 5. c. 24.

12.—(1) As from the first day of May nineteen hundred and nineteen, the excise duties pon motor spirit made in Great Britain or Ireland, and on the licence to be taken out annually by a manufacturer of motor spirit, shall cease to be chargeable.

(2) As from the seventeenth day of May nineteen hundred and nineteen, sections fifteen and sixteen of the Finance Act, 1916, which relate to motor spirit licence duty shall cease to have effect.

Nothing in this subsection shall affect the right of any person to obtain a repayment of duty under the said section fifteen, if he claims repayment before the seventeenth day of August nineteen hundred and nineteen.