Finance Act, 1949

Rebate of duty in the case of hydrocarbon oil used in road rollers.

17.—Subsection (15) of section 21 of the Finance Act, 1935 (No. 28 of 1935), as amended by subsection (6) of section 8 of the Finance Act, 1942 (No. 14 of 1942), is hereby further amended by the insertion of the words “or a road roller” in the definition of “motor vehicle” after the words “but does not include a tractor which is designed and constructed for use for agricultural purposes”.