Finance Act, 1932
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Reduction of duties on certain mechanically propelled vehicles. |
30.—(1) The excise duties chargeable under section 13 of the Finance Act, 1920 , on the mechanically propelled vehicles mentioned in the Fourth Schedule to this Act shall, as on and from the 1st day of July, 1932, be charged, levied, and paid at the rates specified in the said Fourth Schedule in lieu of the rates specified in the Fifth Schedule to the Finance Act, 1929 (No. 32 of 1929). | |
(2) On and from the 1st day of July, 1932, sub-sections (3) and (5) of section 20 of the Finance Act, 1926 , shall have effect as if the rates of duty specified in the Fourth Schedule to this Act were rates specified in the Third Schedule to that Act. | ||
(3) In the case of a licence taken out under section 13 of the Finance Act, 1920 , in respect of a mechanically propelled vehicle of a class mentioned in the Fourth Schedule to this Act which is in force on the 30th day of June, 1932, but does not expire until after that day, or which is taken out before the passing of this Act for a period commencing on or after the 1st day of July, 1932, the amount by which the duty paid under the said section 13 in respect of such vehicle on the taking out of such licence exceeds the duty chargeable having regard to the provisions of this section in respect of such vehicle for the period for which such licence was taken out shall be repaid to such person. | ||
(4) The purposes for which regulations may be made under section 12 of the Roads Act, 1920 , shall extend to and include the following purposes, that is to say:— | ||
(a) prescribing the method of calculating for the purposes of this section and the Fourth Schedule to this Act the seating capacity of all or any of the classes of mechanically propelled vehicles mentioned in the said Fourth Schedule, and | ||
(b) making provision for the repayment of any duty liable under this section to be repaid, and | ||
(c) making provision for all or any matters arising by reason of the fact that the alterations effected by this section in the rates of duty take effect during the currency of a licensing year. |