Finance Act, 1926
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Increased duties on mechanically propelled vehicles. |
20.—(1) The excise duties chargeable under section 13 of the Finance Act, 1920 , on mechanically propelled vehicles shall, as on and from the 1st day of January, 1927, be charged, levied, and paid at the rates specified in the Third Schedule to this Act in lieu of the rates specified in the Second Schedule to the said Finance Act, 1920 . | |
(2) Whenever, on or after the 22nd day of May, 1926, and before the 1st day of January, 1927, duty is paid under the said section 13 of the Finance Act, 1920 , on a vehicle of the class mentioned in sub-paragraph (a) of paragraph 6 of the Third Schedule to this Act, such duty shall be charged, levied, and paid at the rate specified in the said sub-paragraph (with the reduction appropriate to the period in respect of which the duty is paid) in lieu of the rate specified in the Second Schedule to the said Finance Act, 1920 . | ||
(3) Sub-sections (2), (3) and (5) of the said section 13 of the Finance Act, 1920 , as amended and adapted by subsequent enactments, and also all orders and regulations heretofore made thereunder and for the time being in force shall apply to the said duties when charged at the rates specified in the Third Schedule to this Act as fully as they apply to the said duties when charged at the rates specified in the Second Schedule to the said Finance Act, 1920 . | ||
(4) Sub-section (4) of the said section 13 of the Finance Act, 1920 , is hereby repealed and in lieu thereof it is hereby enacted that no duty shall be charged or levied under the said section 13 as amended by this section in respect of— | ||
(a) refuse carts, sweeping machines, or watering machines used exclusively for cleansing public streets and roads, or | ||
(b) ambulances, road rollers, or fire engines, or | ||
(c) vehicles kept by a local authority and used exclusively for the purpose of the fire brigade service of such local authority. | ||
(5) The Roads Act, 1920 , and all orders heretofore made thereunder and for the time being in force shall apply to the duties chargeable under the said section 13 of the Finance Act, 1920 , when charged at the rates specified in the Third Schedule to this Act as fully as they apply to the said duties when charged at the rates specified in the Second Schedule to the said Finance Act, 1920 , and all references in the said Roads Act, 1920 , to the said section 13 shall in relation to the said duties when charged at the rates specified in the said Third Schedule to this Act be construed as referring to the said section 13 as amended and applied by this section. |