Local Government Act, 1998

Interpretation.

1.—(1) In this Act, unless the context otherwise requires—

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

“the Act of 1994” means the Local Government Act, 1994 ;

“the Department” means the Department of the Environment and Local Government;

“driver licence duties” means duties imposed by section 4(1A) (inserted by the Finance Act, 1961 , and amended by the Finance Act, 1989 ) of the Act of 1952, and as chargeable, leviable and payable in accordance with that section;

“enactment” includes an instrument made under an enactment;

“functions” includes powers and duties and a reference to the performance of functions includes, with respect to powers and duties, a reference to the exercise of the powers and the carrying out of the duties;

“the Fund” has the meaning assigned to it by section 3 ;

“local authority” means—

(a) the council of a county,

(b) the corporation of a county or other borough,

(c) the council of an urban district, and

(d) the commissioners of a town;

“the Local Government (Equalisation) Fund” means the fund established by section 4 of the Local Government (Financial Provisions) Act, 1997 ;

“the Minister” means the Minister for the Environment and Local Government;

“Motor Tax Account” has the meaning assigned to it by the Road Vehicles (Registration and Licensing) Order, 1958 (S.I. No. 15 of 1958);

“motor vehicle tax” means the duty imposed by the Act of 1952 in respect of a licence taken out under section 1 of that Act, and as chargeable, leviable and payable in accordance with the provisions of that Act;

“prescribed” means prescribed by regulations made by the Minister under this Act.

(2) In this Act—

(a) a reference to a section is a reference to a section of this Act unless it is indicated that reference to some other enactment is intended,

(b) a reference to a subsection or paragraph is a reference to a subsection or paragraph of the provision in which the reference occurs unless it is indicated that reference to some other provision is intended,

(c) a reference to any enactment is a reference to that enactment as amended, extended or adapted by or under any subsequent enactment (including this Act).