Finance Act, 1941

Repayment in certain cases of excise duty on mechanically propelled vehicles.

21.—(1) In this section—

the expression “the Minister” means the Minister for Local Government and Public Health;

the word “licence” means a licence taken out, either before or after the passing of this Act, under section 13 of the Finance Act, 1920 , in respect of a mechanically propelled vehicle;

the expression “restricted period” means any period commencing on a date after the 31st day of December, 1940, (whether such period is wholly before, or partly before and partly after, or wholly after the passing of this Act) during which, in the opinion of the Minister, the use of mechanically propelled vehicles is restricted by reason of a general scarcity of petrol.

(2) Where the period in respect of which a licence is taken out is the same as or includes the whole or part of a restricted period, the Minister, if he so thinks proper and subject to such conditions (if any) as he may think fit to impose, may, with the consent (given either generally or in respect of any particular case) of the Minister for Finance, make a repayment of the whole or part of the duty paid upon such licence.

(3) Every repayment of the whole or part of the duty paid upon a licence taken out in respect of a period expiring not earlier than the 24th day of March, 1941, which was made by the Minister before the passing of this Act shall be and be deemed always to have been a proper repayment.

(4) Where, as a condition of obtaining a repayment under this section, a surrender is made of any licence, such licence shall cease to have effect upon such surrender.

(5) This section shall continue in force so long as the Emergency Powers Act, 1939 (No. 28 of 1939), continues in force and shall then expire.