Local Government (Financial Provisions) Act, 1997

Amendment of Finance (No. 2) Act, 1992 .

17.—The Finance (No. 2) Act, 1992 , is hereby amended—

(a) by the insertion in section 18 of the following definition after the definition of “the register”:

“‘registered owner’ has the meaning assigned to it by the Road Vehicles (Registration and Licensing) (Amendment) Regulations, 1992 ( S.I. No. 385 of 1992 ), as amended for the time being;”,

(b) in section 20 (as amended by section 117 of the Finance Act, 1995 )—

(i) by the deletion of the proviso to paragraph (a) of subsection (1),

(ii) by the substitution of the following paragraph for paragraph (b) of subsection (1):

“(b) The said duty shall not be charged, levied or paid on—

(i) a vehicle in respect of the period commencing on the date of entry of the vehicle in the register and ending on the date on which it is first used in a public place after such entry if the registered owner produces to the licensing authority concerned, not later than the date of the making of the application hereafter referred to in this subparagraph, such evidence as satisfies that authority that the vehicle—

(I) in case the evidence is produced before the date of making of the said application, has not been and will not be used,

or

(II) in case the evidence is produced on the date of the making of the said application, has not been used,

in a public place by or on behalf of the registered owner or with his or her consent without first making or, as the case may be, before the making of, an application to the licensing authority for a licence under section 1 of the Act of 1952 in respect of the vehicle, or

(ii) a vehicle referred to in section 143 (1) of the Act of 1992.”, and

(iii) by the deletion of subsection (2), and

(c) by the insertion of the following section after section 20:

“20A. So much of the duty of excise paid by a person before the commencement of section 17 of the Local Government (Financial Provisions) Act, 1997, in respect of a licence taken out by him or her under section 1 of the Act of 1952 in relation to a vehicle as was chargeable, leviable and payable in respect of the period commencing on the date of entry of the vehicle in the register and ending on the date on which it was first used in a public place after such entry shall, on application being made to it in that behalf, be repaid by the licensing authority concerned to the person if the person produces to the authority such evidence as satisfies the authority that the said vehicle was not used by or on behalf of the person or with his or her consent in a public place before the making of the application by him or her to the authority for the said licence.”.