Finance (No. 2) Act, 1992

Provisions in relation to excise duty and licences under Act of 1952.

20.—(1) (a) When a vehicle is entered in the register, a licence under section 1 of the Act of 1952 shall be taken out in respect of the vehicle, and the duty of excise in respect of the vehicle imposed by that Act and payable on the licence shall be charged, levied and paid, with effect from the date of such entry.

(b) The said duty of excise shall not be charged, levied or paid on—

(i) a vehicle that is exclusively for use other than in a public place and for so long as the vehicle is so used, or

(ii) a vehicle referred to in section 143 (1) of the Act of 1992.

(2) (a) Where—

(i) an application for the grant of a licence under section 1 of the Act of 1952 in respect of a vehicle not previously the subject of such a licence is made more than 7 working days after the date of the entry of the vehicle in the register, or

(ii) an application for the grant of such a licence is made more than one month after the expiry of the latest such licence in relation to the vehicle concerned,

the owner of the vehicle shall, in addition to the duty of excise payable under that section on the licence, pay to the licensing authority concerned a charge of such amount as may be prescribed in respect of any period after the date of such entry or expiry and before such application during which the vehicle was used in a public place and the amount of the charge may be recovered by the authority from the owner as a simple contract debt in any court of competent jurisdiction.

(b) Different amounts may be prescribed for the purposes of paragraph (a) having regard to the length of the period referred to therein.

(3) For the purposes of this Chapter, the date of an entry in the register shall be the date of the making of such entry specified in the information or copies taken by or supplied to the Minister under section 131 (7) of the Act of 1992 in relation to the entry.

(4) In any proceedings in a court for an offence under section 5 (5) of the Act of 1920 or section 71 or 73 of the Finance Act, 1976 , in respect of a vehicle that is entered in the register and was not at the time of the commission of the offence or previously the subject of a licence under section 1 of the Act of 1952, it shall be a defence for the person charged with the offence to show that such a licence was taken out in respect of the vehicle not more than 7 working days after the date of the entry.