Finance (No. 2) Act, 1915

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Allowance and repayment of duty in respect of motor spirit used by veterinary surgeons.

14. For the purpose of giving veterinary surgeons an allowance or repayment of half the amount of motor spirit duty, whether payable under section eighty-four of the Finance (1909–10) Act, 1910, or this Act, Part I. of the Fifth Schedule to the Finance (1909–10) Act, 1910, shall be read as if the following paragraph were added thereto, namely:—

“(5) To a motor car kept by a registered veterinary surgeon whilst it is being used by him for the purposes of his profession.”