Finance Act, 1940
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Amendment of section 21 of the Finance Act, 1935. |
18.— Section 21 of the Finance Act, 1935 (No. 28 of 1935), is hereby amended in the following respects and shall be construed and have effect accordingly, that is to say:— | |
(a) by the deletion of sub-section (11) of the said section and the insertion in the said section of the following sub-section in lieu of the said sub-section so deleted, that is to say:— | ||
“(11) The Revenue Commissioners may make regulations for giving effect to the provisions of this section and, in particular, for— | ||
(a) regulating the issue, duration, and renewal of the licences on which the said licence duty is payable, | ||
(b) governing the sale, delivery, storage, and use of hydrocarbon oil chargeable with either the said customs duty or the said excise duty, | ||
(c) requiring a person who is the holder of a licence taken out under this section or who stores, sells, or uses any hydrocarbon oil chargeable with either the said customs duty or the said excise duty to keep in a specified manner specified accounts and records relating to such hydrocarbon oil, to preserve for a specified period all books and documents relating to the purchase, receipt, sale, and disposal by him of such hydrocarbon oil, and to allow any officer of the Revenue Commissioners to inspect and to take copies of such accounts, records, books, and documents, | ||
(d) applying to the said customs duty, the said excise duty, and the said licence duty or any of them and to the sale, delivery, storage, and use of hydrocarbon oil chargeable with either the said customs duty or the said excise duty any enactment for the time being in force relating to any duty of excise or of customs or to persons carrying on any trade which is for the time being subject to the law of excise.” | ||
(b) by the deletion of sub-section (12) of the said section and the insertion in the said section of the following sub-section in lieu of the said sub-section so deleted, that is to say:— | ||
“(12) If any person— | ||
(a) contravenes, whether by act or omission, any provision of this section, or | ||
(b) delivers a certificate under sub-section (7) of this section which to his knowledge is false or misleading in any material particular, or | ||
(c) contravenes, whether by act or omission, a condition imposed or a regulation made by the Revenue Commissioners under this section, or | ||
(d) obstructs or interferes with a member of the Gárda Síochána in the execution of any power conferred on such member by this section, or | ||
(e) obstructs or interferes with an officer of the Revenue Commissioners in the execution of any power conferred on such officer by this section or by any regulation made under this section, such person shall be guilty of an offence under this section and shall be liable, at the option of the Revenue Commissioners, to a penalty, under the law relating to customs or the law relating to excise (as the case may be), either equal to three times the value of the hydrocarbon oil (including the duty thereon) in respect of which the offence was committed or of one hundred pounds and, in addition, the said oil shall be forfeited.” | ||
(c) by the deletion from sub-section (15) of the said section of the definition of motor vehicle now contained in that sub-section and the insertion therein of the following definition in lieu of the said definition so deleted, that is to say:— | ||
“the expression ‘motor vehicle’ means a mechanically propelled vehicle which is designed, constructed, and suitable for use on roads and which derives its motive power from an internal combustion engine, but does not include a tractor which is constructed or adapted for use for agricultural purposes not involving substantial use on a public road and which has been and is being used exclusively for such purposes”. |