Finance Act, 1976

Amendment of section 1 (excise duties in respect of mechanically propelled vehicles on public roads) of Act of 1952.

78.—(1) Section 1 of the Act of 1952 is hereby amended by—

(a) the substitution of “in any public place” for “on public roads” in subsection (1); and

(b) the substitution of the following for subsection (11):

“(11) In this section—

‘public place’ means any street, road or other place to which the public have access with mechanically propelled vehicles as of right or by permission and whether subject to or free of charge;

‘quarter’ means any period of three months.”;

and the said subsection (1), as so amended, is set out in the Table to this section.

(2) Section 1 (1) of the Act of 1952, as amended by subsection (1) of this section, shall be construed and shall have effect in relation to a vehicle to which section 70 of this Act applies as if the words “used in any public place” were deleted.


1.—(1) On and after the 1st day of January, 1953, there shall, subject to the provisions of this Act, be charged, levied and paid in respect of mechanically propelled vehicles used in any public place duties of excise at the rates specified in the Schedule to this Act.