Finance (No. 2) Act, 1992

Amendment of Part II (customs and excise) of Act of 1992.

5.—Part II of the Act of 1992 is hereby amended—

(a) by the insertion of the following section after section 130:

“Vehicle built from chassis.

130A.—For the purposes of this Chapter, an unregistered vehicle includes a vehicle built up from a chassis which is either new and unused or is derived from another unregistered vehicle.”,

(b) by the insertion of the following section after section 135:

“Special purpose vehicles.

135A.—A special purpose vehicle which is intended for use other than in a public place is exempt from the requirement to be registered unless and until it is required to be the subject of a licence under the Act of 1952.”,

(c) by the insertion of the following section after section 144:

“Repeal and revocations.

144A.—(1) Section 75 of the Finance Act, 1984 , is hereby repealed with effect from the 1st day of January, 1993.

(2) The Imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order, 1979 ( S.I. No. 57 of 1979 ), the Imposition of Duties (No. 272) (Excise Duties on Motor Vehicles) Order, 1984 ( S.I. No. 353 of 1984 ), the Imposition of Duties (No. 273) (Excise Duty on Motor-cycles) Order, 1984 ( S.I. No. 354 of 1984 ), and the Imposition of Duties (No. 279) (Motor Vehicles and Motor-cycles) (Amendment) Order, 1985 ( S.I. No. 267 of 1985 ), are hereby revoked with effect from the 1st day of January, 1993.”.