Finance (No. 2) Act, 1947
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Exemption from duty of vehicles used for transport of life-saving equipment. |
12.—(1) No duty shall be payable under section 13 of the Finance Act, 1920 , as amended, in respect of a mechanically propelled vehicle which is used solely for the transport (whether by carriage or traction) of lifeboats and their gear or any equipment for affording assistance towards the preservation of life and property in cases of shipwreck and distress at sea, and a mechanically propelled vehicle which is used for such purpose shall not become liable to a higher rate of duty merely by reason of such user. | |
(2) Section 10 of the Finance Act, 1930 (No. 20 of 1930), is hereby repealed. |