Finance Act, 1985

Excise duty on mechanically propelled vehicles (new rates).

32.—(1) In this section “the Act” means the Finance (Excise Duties) (Vehicles) Act, 1952 .

(2) The Act shall, as respects licences under section 1 thereof taken out for periods beginning on or after the 1st day of March, 1985, be amended by the substitution in paragraph 4 of Part I of the Schedule thereto of—

(a) “£30” for “£15” (inserted by the Finance Act, 1983 ), in subparagraph (a),

(b) “£30” for “£15” (inserted by the Finance Act, 1983 ), in subparagraph (b) (inserted by the Finance Act, 1973 ), and

(c) “£30” for “£15” (inserted by the Finance Act, 1983 ), in subparagraph (c) (inserted by the Finance Act, 1973 ).

(3) Subject to subsections (4) and (5), the Act shall, as respects licences under section 1 thereof taken out for periods beginning on or after the 1st day of March, 1985, be amended by the substitution in Part I of the Schedule thereto (as amended by section 80 of the Finance Act, 1984 ) of the following subparagraph for subparagraph (d) of paragraph 6:

“(d) other vehicles to which this paragraph applies—

(4) Subsection (3) shall not have effect in relation to any vehicle—

(a) which is used as a small public service vehicle within the meaning of the Road Traffic Act, 1961 , and for no other purpose, or

(b) which is fitted with a taximeter and is lawfully used as a street service vehicle within the meaning of the said Road Traffic Act, 1961 , or for purposes incidental to such user and for no other purpose.

(5) Subsection (3) shall not have effect in relation to vehicles specified in Article 3 of the Imposition of Duties (No. 170) (Excise Duties) (Vehicles) Order, 1968 (S.I. No. 68 of 1968), as amended by the Imposition of Duties (No. 216) (Excise Duties) (Vehicles) Order, 1975 (S.I. No. 5 of 1975).