Finance Act, 1941

Relief from excise duty in respect of trailer drawn by mechanically propelled vehicle where goods conveyed consist of turf.

22.—(1) Where—

(a) a mechanically propelled vehicle is a vehicle on which excise duty is payable under section 13 of the Finance Act, 1920 , at a rate mentioned in paragraph 5 of the Third Schedule to the Finance Act, 1926 (No. 35 of 1926), and

(b) such vehicle is used for drawing a trailer, and

(c) while so used, the goods conveyed by such vehicle and trailer consist solely of turf,

the additional duty in respect of a vehicle used for drawing a trailer referred to in the said paragraph 5 shall not be charged or levied on such vehicle in respect of the use thereof for drawing such trailer.

(2) 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.