Finance (Agreement With United Kingdom) Act, 1938

Modification of the rate of motor-car duty.

12.—(1) Motor car duty shall be charged, levied, and paid on every motor car to which this section applies at the rate of an amount equal to twenty-two and two-ninths per cent. of the value of the motor car in lieu of the rate or rates applicable thereto under section 12 of the Finance Act, 1934 (No. 31 of 1934), and the Fourth Schedule to that Act.

(2) This section applies to every motor car which—

(a) is imported on or after the appointed day, and

(b) is of a value of not less than seven hundred and fifty pounds, and

(c) is, in the opinion of the Revenue Commissioners, completely assembled, and

(d) is shown, to the satisfaction of the Revenue Commissioners, to have been manufactured in the United Kingdom or in the Dominion of Canada, and

(e) is, in the opinion of the Revenue Commissioners, suitable only for the carriage of persons or of persons and their personal luggage, and

(f) has, in the opinion aforesaid, seating accommodation for not more than six persons exclusive of the driver, and

(g) is shown, to the satisfaction of the Revenue Commissioners, to be of a type which is ordinarily kept for the personal use of the owner and members of his family or household.

(3) In this section—

the expression “motor car duty” means the duty of customs imposed under that name by section 12 of the Finance Act, 1934 (No. 31 of 1934);

the expression “motor car” means a mechanically propelled vehicle which derives its motive power from an internal combustion engine or from an electric motor or from a combination of such engine and such motor and is chargeable with motor car duty.