Local Government (Financial Provisions) Act, 1997

Interpretation.

1.—(1) In this Act, unless the context otherwise requires—

“the Act of 1952” means the Finance (Excise Duties) (Vehicles) Act, 1952 ;

“car tax” means the duty imposed by the Act of 1952 in respect of a licence taken out under section 1 of that Act in relation to a vehicle referred to in—

(a) subparagraph (a) or (b) of paragraph 1, or

(b) subparagraph (d) of paragraph 6,

of Part I of the Schedule to the Act of 1952 (inserted by the Finance Act, 1991 , and amended by section 163 of the Finance Act, 1992 ), and as chargeable, leviable and payable in accordance with the provisions of the Act of 1952;

“the Central Motor Tax Account” has the meaning assigned to it by the Road Vehicles (Registration and Licensing) Order, 1958 ( S.I. No. 15 of 1958 );

“the Council” has the meaning assigned to it by section 7 ;

“the Department” means the Department of the Environment;

“driver licence duties” means duties imposed by section 4(1A) (inserted by the Finance Act, 1961 , and amended by the Finance Act, 1989 ) of the Act of 1952, and as chargeable, leviable and payable in accordance with that section;

“enactment” includes an instrument made under an enactment;

“estimate of expenses” has the meaning assigned to it by the City and County Management (Amendment) Act, 1955 ;

“functions” includes powers and duties and a reference to the performance of functions includes, with respect to powers and duties, a reference to the exercise of the powers and the carrying out of the duties;

“the Fund” has the meaning assigned to it by section 4 ;

“local authority” means—

(a) the council of a county,

(b) the corporation of a county or other borough,

(c) the council of an urban district, and

(d) the commissioners of a town;

“local government auditor” means an auditor referred to in section 68 (2) of the Local Government Act, 1941 ;

“the Minister” means the Minister for the Environment;

“Motor Tax Account” has the meaning assigned to it by the Road Vehicles (Registration and Licensing) Order, 1958;

“motor vehicle tax” means the duty imposed by the Act of 1952 in respect of a licence taken out under section 1 of that Act, and as chargeable, leviable and payable in accordance with the provisions of that Act;

“prescribed” means prescribed by regulations made by the Minister under this Act;

“urban authority” means the corporation of a borough, other than a county borough, or the council of an urban district.

(2) In this Act—

(a) a reference to a section is a reference to a section of this Act unless it is indicated that reference to some other enactment is intended,

(b) a reference to a subsection or paragraph is a reference to a subsection or paragraph of the provision in which the reference occurs unless it is indicated that reference to some other provision is intended,

(c) a reference to any enactment is a reference to that enactment as amended, extended or adapted by or under any subsequent enactment (including this Act).