Finance (Excise Duties) (Vehicles) (Amendment) Act, 1960

Weight unladen for purposes of Principal Act.

2.—(1) For the purposes of the Principal Act, the weight unladen of a vehicle shall, notwithstanding section 18 of the Road Traffic Act, 1933 , be taken to be the weight of the vehicle inclusive of all additions, but exclusive of the weight of water, fuel or accumulators (other than boilers) used for the purpose of propulsion and of loose tools or loose equipment.

(2) For the purposes of subsection (1) of this section—

(a) each of the following shall, with respect to a vehicle, be an addition:

(i) a body,

(ii) a part,

(iii) a fitting,

(iv) a receptacle,

(b) in a case in which there is one addition only, the reference to all additions shall be construed as a reference to that addition,

(c) in a case in which, there being two additions (and not more), on no occasion are both of them used, the reference to all additions shall be construed as a reference to the heavier only of the additions or, where they are of equal weight, to one of them only,

(d) in a case in which, there being three or more additions, on no occasion are all of them used, the reference to all additions shall be construed as a reference to the heaviest combination of the additions which is used on any occasion.

(3) In a case coming within paragraph (d) of subsection (2) of this section, where one only of the additions is used on a particular occasion, “combination of the additions” in that paragraph shall, in relation to that occasion, be taken as referring to that addition.

(4) (a) Anything placed on a vehicle for the purpose of the conveyance of goods or burden of any other description shall, subject to the next paragraph, be a receptacle for the purposes of the foregoing subsections of this section.

(b) Anything so placed is excepted from the foregoing paragraph if in relation to no journey are goods or burden of any other description both loaded into and unloaded from it without its being removed from the vehicle.

(5) In proceedings for recovery of a penalty under section 2 of the Principal Act, the onus of proving that anything comes within the exception specified in subsection (4) of this section shall lie on the defendant.