Finance Act, 1968

Amendment of Part II of Schedule to Finance (Excise Duties) (Vehicles) Act, 1952.

44.—(1) Part II of the Schedule to the Finance (Excise Duties) (Vehicles) Act, 1952 , is hereby amended by the substitution of the following subparagraph for subparagraph (3) of paragraph 1:

“(3) (a) Where a vehicle (in this subparagraph referred to as the first-mentioned vehicle) has another vehicle or an attachment in the nature of a vehicle (in this subparagraph referred to as the second-mentioned vehicle) attached to and partly superimposed upon it, the first-mentioned vehicle and the second-mentioned vehicle shall, for the purposes of Part I of this Schedule, be deemed to form and be a single vehicle and the first-mentioned vehicle shall not, by reason merely of the attachment thereto of the second-mentioned vehicle, be deemed to be a tractor or a vehicle drawing a trailer.

(b) Clause (a) of this subparagraph shall not apply in any case in which all of the following conditions are complied with:—

(i) the first-mentioned vehicle does not exceed four tons in weight unladen, and the second-mentioned vehicle does not exceed four tons in weight unladen,

(ii) the first-mentioned vehicle does not have a suitable and adequate system of flexible suspension between each wheel (being a wheel the tyre of which is in contact with the ground when the vehicle is in motion) and the frame or body of the vehicle,

(iii) the first-mentioned vehicle and the second-mentioned vehicle are specially designed for, and mainly used in, operations which necessitate working on rough ground or unmade roads,

(iv) all the wheels (being wheels the tyres of which are in contact with the ground when the vehicle is in motion) of the first-mentioned vehicle and of the second-mentioned vehicle are equipped with pneumatic tyres, and

(v) the first-mentioned vehicle does not, whether used by itself or with the second-mentioned vehicle attached to it, proceed at a speed exceeding twenty miles per hour at any time during the period of validity of the licence under section 1 of this Act in respect of the first-mentioned vehicle.”.

(2) If this Act is passed before or on the 1st day of July, 1968, subsection (1) of this section shall come into operation on that day and, if it is passed after that day, it shall be deemed to have come into operation on that day.

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