Finance Act, 1992

Regulations.

141.—(1) (a) The Commissioners may make such regulations as they consider necessary or expedient for the purpose of managing the registration of vehicles and managing, securing and collecting vehicle registration tax.

(b) The Commissioners shall not make regulations for a purpose specified in subsection (3).

(2) In particular, but without prejudice to the generality of subsection (1), regulations under subsection (1) may—

(a) prescribe the method of establishment and maintenance of the register,

(b) prescribe the particulars to be declared to the Commissioners under section 131 ,

(c) prescribe the manner in which a declaration under section 131 shall be made,

(d) prescribe the form and contents of certificates,

(e) prescribe the manner of assigning identification marks under section 131 (5),

(f) prescribe the size, shape and character of the identification marks aforesaid and the manner in which they are to be rendered easily distinguishable, whether by night or by day,

(g) require that specified particulars shall be marked on a vehicle and shall be accessible and legible,

(h) prescribe the method of charging, securing and collecting vehicle registration tax,

(i) make provision in relation to the authorisation of persons under section 136 ,

(j) make provision in relation to the manufacture, storage, conditions of use and disposal of unregistered vehicles and of converted vehicles in respect of which any vehicle registration tax has not been paid,

(k) require an authorised person to keep in a specified manner, and to preserve for a specified period, specified records and accounts relating to the receipt, manufacture, delivery and sale of unregistered or converted vehicles and to allow an officer of the Commissioners, duly authorised by them in that behalf, on production of his authorisation if so requested by any person affected, to inspect and take copies of or extracts from such records and accounts and any other books or documents kept by him relating to any of the matters aforesaid,

(l) require an authorised person to make proper entry with the proper officer of the Commissioners of all premises intended to be used by him in the carrying on of his business and to provide for the method of entry with the said officer,

(m) prescribe the form and contents of declarations under section 133 and the times at which they shall be made, and

(n) prescribe the manner of accounting for vehicles under section 137 .

(3) The Minister may make such regulations as he considers necessary or expedient for the purpose of giving full effect to sections 134 and 135 .

(4) In particular, but without prejudice to the generality of subsection (3) regulations under subsection (3) may—

(a) prescribe the criteria for eligibility for the remission or repayment of vehicle registration tax,

(b) prescribe the amount of vehicle registration tax that may be remitted or repaid in respect of vehicles or specified vehicles or classes of vehicles,

(c) specify the time limits within which applications to the Commissioners for remission or repayment of vehicle registration tax under section 134 shall be made,

(d) prohibit the grant of such remission or repayment as aforesaid to a person in respect of vehicles in excess of a specified number,

(e) specify the periods during which a vehicle, in respect of which vehicle registration tax has been remitted or repaid, may not be disposed of, hired out or lent, and

(f) provide for such other matters as the Minister considers necessary or expedient for the purposes of giving full effect to this subsection.

(5) Regulations under this Chapter shall be laid before Dáil Éireann as soon as may be after they are made and, if a resolution annulling the regulations is passed by Dáil Éireann within the next 21 days on which Dáil Éireann has sat after the regulations have been laid before it, the regulations shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.