Finance Act, 1941

Relief from excise duty on mechanically propelled vehicle canteens.

24.—(1) The excise duty chargeable under section 13 of the Finance Act, 1920 , as amended by section 20 of the Finance Act, 1926 (No. 35 of 1926), shall not be charged or levied on any mechanically propelled vehicle which is a mobile canteen so long as—

(a) this section is in force, and

(b) such canteen is not conducted for the purpose of obtaining profit for any person concerned in the operation thereof, and

(c) such canteen is operated solely for the conveyance, preparation and supply of food and other necessaries for or to persons for whom the obtaining of such food and necessaries has become impossible or difficult owing to circumstances referable to the war in which the United Kingdom of Great Britain and Northern Ireland is now engaged.

(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.