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144A.—(1) Section 75 of the Finance Act, 1984 , is hereby repealed with effect from the 1st day of January, 1993.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