Finance Act, 1953

Amendment of Finance (Excise Duties) (Vehicles) Act, 1952.

8.—(1) Paragraph (3) of Part II of the Schedule to the Finance (Excise Duties) (Vehicles) Act, 1952 (No. 24 of 1952), is hereby amended by the addition thereto of the following provision:

“Where a farm is carried on as part of or in connection with—

(a) a hospital, sanatorium, convalescent home or similar institution,

(b) a mental institution within the meaning of the Mental Treatment Act, 1945 (No. 19 of 1945),

(c) a monastery, convent or similar institution, or

(d) a college, school or similar institution,

the person carrying on the farm shall be regarded for the purposes of this paragraph as being a person whose chief occupation is farming.”

(2) Subsection (1) of this section shall be deemed to have come into operation on the passing of the Finance (Excise Duties) (Vehicles) Act, 1952 .

(3) The appropriate repayments shall be made having regard to the foregoing provisions of this section and the repayments shall be made in accordance with such directions as may be given by the Minister for Local Government.