Finance Act, 1928

Exemptions from motor car duty.

13.—(1) Where it is proved to the satisfaction of the Revenue Commissioners that a motor car is constructed and adapted for propulsion or traction along rail tracks and is intended to be or has been and is being used exclusively for such propulsion or traction or that a motor tractor is constructed and adapted for agricultural purposes not involving use on a public road and is intended to be or has been and is being used exclusively for such agricultural purposes or that an article is a component part or accessory and is intended to be or has been and is being exclusively used as a component part or accessory of any such motor car or motor tractor as aforesaid, or that an article is of a kind mainly used as a component part or accessory of a motor car but is imported for use for some other purpose, the Revenue Commissioners shall, subject to such conditions (if any) as to labelling, marking, stamping, proof, security or otherwise as they think fit to impose, allow such article to be imported without payment of motor car duty, or, where such duty has been paid on importation, shall repay such duty.

(2) On any transfer of ownership of a motor car or of a component part or accessory which has been admitted under this section without payment of motor car duty, or in respect of which motor car duty has been repaid under this section, the transferor shall, where the Revenue Commissioners so require, forthwith give to the Revenue Commissioners notice of such transfer and of the name and address of the transferee.

(3) If, while motor car duty continues to be payable, any person obliterates or removes a label, stamp, or mark affixed to a motor car or to a component part or accessory of a motor car pursuant to conditions imposed by the Revenue Commissioners under this section or uses a motor car or a component part or accessory which has been admitted under this section without payment of motor car duty or in respect of which motor car duty has been repaid under this section for any purpose other than the purpose on account of which such admission or repayment was made, or fails to give notice in pursuance of a requirement of the Revenue Commissioners under this section of a transfer of a motor car or a component part or accessory of a motor car or of the name or address of the transferee thereof, such person shall be guilty of an offence under the Customs Acts and shall be liable on summary conviction thereof to a fine equal to treble the value of such motor car, component part or accessory, including the motor car duty payable thereon, or, at the election of the Revenue Commissioners, to a fine of one hundred pounds and, in any case, the motor car, component part or accessory in respect of which the offence is committed shall be forfeited.