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Finance (No. 2) Act, 1992

Chapter II

Excise Duties on, and Licensing of, Vehicles

Interpretation (Chapter II ).

18.In this Chapter, save where the context otherwise requires—

the Act of 1920” means the Roads Act, 1920;

the Act of 1952” means the Finance (Excise Duties) (Vehicles) Act, 1952 ;

the Act of 1992” means the Finance Act, 1992 ;

licensing authority” means the council of a county, or the corporation of a county borough, which grants licences under section 1 of the Act of 1952 or driving licences or provisional licences under Part III of the Road Traffic Act, 1961 ;

the Minister” means the Minister for the Environment;

owner” has the meaning assigned to it by section 130 of the Act of 1992 and cognate words shall be construed accordingly;

the register” means the register established and maintained by the Revenue Commissioners under section 131 of the Act of 1992 and cognate words shall be construed accordingly;

prescribed” means prescribed by the Minister by regulations;

vehicle” means a mechanically propelled vehicle within the meaning of section 130 of the Act of 1992.