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Updated to 17 April 2024 (Act No. 9 of 2024 and S.I. No. 160 of 2024)

Finance (Excise Duties) (Vehicles) Act 1952
No. 24 of 1952

Contents

Commencement

SectionCommencement DateCommencement Information
Whole Act 13 December 1952 Commenced on enactment

Amendments and other effects

How AffectedAffecting Provision
Act included in collectively cited Finance (Excise Duties) (Vehicles) Acts 1/1960, s. 5(2)
Functions transferred and references construed 1 January 2018 with transitional provisions S.I. No. 601 of 2017, arts. 1(2), 2, 3 & sch. 1
Whole act and orders, regulations made under it, "licensing authority" construed S.I. No. 384 of 1992, arts. 2, 10(3)
Cesser of certain amendments 28/1981, s. 8(2), (4)
Expenses in relation to collectively cited Finance (Excise Duties) (Vehicles) Acts 24/1961, ss. 2, 8
S. 1 information prescribed S.I. No. 311 of 1982, regs. 1(2), 29
S. 1 extended 13/1993, s. 59 (2) (3)
S. 1 additional duty 19/1973, s. 94
S. 1 application restricted S.I. No. 397 of 2014, regs. 2, 3
  S.I. No. 282 of 2006, reg. 23(3)(b)
  S. I. No. 353 of 1994, reg. 17
  28/1992, s. 20(1)(b)
  S.I. No. 241 of 1977, arts. 2, 5
  S.I. No. 112 of 1977, arts. 3, 4
  33/1968, s. 43
S. 1 power to make regulations in relation to application for licence under 16/2012, ss. 1(2), 8
  25/2010, ss. 1(2), 75(1)
  24/1961, ss. 2, 123
S. 1 "use of vehicle" construed 19/1960, s. 21 (3)
S. 1(1) restricted 28/1992, s. 21 (5)
S. 1(1) amended, construed for certain purpose 16/1976, ss. 64(3), 78(1)(a), (2)
S. 1(1A) inserted 41/2015, s. 3
S. 1(2), regulations made under continued in force 5/2003, ss. 2, 3(2)
S. 1(2), subsec. substit. 5/2008, ss. 2, 3
  5/2003, ss. 2, 3(1)
S. 1 (2)(b) amended 9/2013, s. 3
  22/2001, ss. 2, 3
  9/1992, s. 163 (3)
  13/1991, s. 75(2)(a), (4)
  15/1983, s. 73(2)(a)
  14/1982, s. 71 (2)
  16/1981, s. 41
  14/1980, s. 91(a)(i)
  17/1966, s. 17(5)
  22/1965, s. 19(1), (2)
S. 1(3A) inserted 29/2015, ss. 1(4), 17(a)
S. 1(4)(f) inserted 13/1991, s. 75 (2) (b) (4)
S. 1(4)(f) amended 22/2001, ss. 2, 3
S. 1(4)(g) (h) inserted 22/2001, ss. 2, 3, 6
S. 1(4)(h) amended 16/2023, ss. 1(2), 57(a)(i)
S. 1(4)(i), (j) inserted 16/2023, ss. 1(2), 57(a)(ii)
S. 1(7A) inserted 15/1964, s. 21(1)
S. 1(10A) inserted 19/1960, s. 21 (1)
S. 1(11) substituted 16/1976, ss. 64(3), 78(1)(b)
S. 1(11) amended 19/1960, s. 21 (2) (c)
S. 1(11A) inserted 25/1958, s. 20(2), (5)
S. 1(11AB) inserted 16/2013, ss. 1(2), 10
S. 2 restricted 13/1955, s. 9(1), (4), (5)
S. 2(1)(b) amended S.I. No. 241 of 1977, arts. 2, 7(a)(i)(I)(C)
  23/1961, s. 17(1), (4)
S. 2(1)(b) substituted  25/1958, s. 20(3), (5)
S. 2(1)(b)(i) amended S.I. No. 241 of 1977, arts. 2, 7(a)(i)(I)(A)
S. 2(1)(c) amended S.I. No. 241 of 1977, arts. 2, 7(a)(i)(I)(B)
S. 2(1A), (1B) inserted 15/1964, s. 21(2)
S. 2 (2), penalty altered 13/1993, s. 63 & table item 5
  14/1982, s. 72 (1)
S. 2(2) amended S.I. No. 241 of 1977, arts. 2, 7(a)(i)(II)
S. 2(4) deleted S.I. No. 230 of 1980, reg. 2, schedule
S. 3 amended S.I. No. 241 of 1977, arts. 2, 7(a)(ii)(I). (II)
S. 3 restricted 15/1983, s. 75
  14/1980, s. 92
  16/1976, s. 79 (4)
  19/1973, s. 93 (6)
  25/1970, s. 2(4)
  17/1966, s. 17(10)
S. 4(1) repealed on commencement of reg. 22/2001, s. 8
S. 4(1A) inserted 23/1961, s. 18
S. 4(1A) repealed on commencement of reg. 22/2001, s. 8
S. 4(1A)(a), (b)  substituted 10/1989, s. 52
  15/1983, s. 74
  14/1980, s. 91(b)
  19/1973, s. 95
S. 4(2) amended 9/1996, s. 140 (3) (b) (6)
S. 4(4) deleted S.I. No. 230 of 1980, reg. 2, schedule
Sch. calculation of seating capacity for purposes of any rate of duty S.I. No. 385 of 1992, regs. 1(3), 28
Sch. cylinder capacity and horsepower construed S.I. No. 311 of 1982, regs. 1(2), 30, 31
Sch. part 1 "weight unladen" construed 1/1960, ss. 2(1), 5(3)
Sch. part 1 "tricycle" construed S. I. No. 196 of 1960, reg. 2
Sch. part 1 substituted 10/2012, ss. 2, 3 & schedule
  24/2008, ss. 2, 3 and Schedule
  5/2008, ss. 2, 4 and Schedule
  5/2004, ss. 2, 3, sch.
  5/2003, ss. 2, 4 & sch.
  22/2001, ss. 2, 3(2), 6, sch.
  16/1998, ss. 8 (1)-(5), 15 (4), sch.
  13/1991, s. 75 (2) (c) (4)
Sch. part 1 par. 1 substituted 9/2013, ss. 2, 4(a)
Sch. part 1, par. 1 amended 9/1992, s. 163(2)(a)
  15/1983, s. 73(2)(b)
  14/1982, s. 71(3)
  19/1973, s. 93(1)
  25/1970, s. 2(1)
  17/1966, s. 17(2)
Sch. part 1, par. 2 substituted 9/2013, ss. 2, 4(a)
Sch. part 1, par. 2 amended 19/1960, s. 21(4)
Sch. part 1, par. 2(a) amended for certain purposes 9/1992, s. 163(2)(b)
Sch. part 1, par. 2(b) amended for certain purposes 9/1992, s. 163(2)(c)
Sch. part 1, par. 2(c) substituted 28/1992, s. 22
Sch. part 1, par. 2(c), (d) amended 9/1992, s. 163(2)(b)
Sch. part 1, par. 3 substituted 9/2013, ss. 2, 4(a)
Sch. part 1, par. 3(a) substituted  9/1992, s. 163(2)(d)
Sch. part 1, par. 3(b) substituted  9/1992, s. 163(2)(e)
Sch. part 1, par. 3(b) amended 10/1985, s. 33(2)(f)
Sch. part 1, par. 3(b) application restricted S.I. No. 68 of 1968, art. 3 as substituted by S. I. No. 5 of 1975, art. 2
Sch. part 1, par. 3(c), inserted 10/1985, s. 33(2)(g)
Sch. part 1, par. 3(c) amended 16/2023, ss. 1(2), 57(b)
Sch. part 1, par. 4 substituted 9/2013, ss. 2, 4(a)
Sch. part 1, par. 4(a) amended 9/1992, s. 163(2)(f)
  10/1985, s. 32(2)(a)
  15/1983, s. 73(2)(c)(i)
  14/1980, s. 91(a)(ii)(I)
Sch. part 1, par. 4(b) amended 9/1992, s. 163(2)(f)
  10/1985, s. 32(2)(b)
  15/1983, s. 73(2)(c)(ii)
  14/1980, s. 91(a)(ii)(II)
  19/1973, s. 93(2)
Sch. part 1, par. 4(c) amended 9/1992, s. 163(2)(f)
  10/1985, s. 32(2)(c)
  15/1983, s. 73(2)(c)(iii)
  14/1980, s. 91(a)(ii)(III)
  19/1973, s. 93(2)
  15/1962, s. 9(1), (2)
  13/1955, s. 9(1), (2), (5)
Sch. part 1, par. 4 (d) amended 41/2015, s. 4(1)(a)
  9/1992, s. 163(2)(g)
  15/1983, s. 73(2)(c)(iv)
  19/1973, s. 93(2)
Sch. part 1 para. 4(e) substituted 29/2015 ss. 1(4), 17(b)
Sch. part 1, par. 4A inserted 23/1961, s. 17(2), (4)
Sch. part 1, par. 4A amended 15/1983, s. 73(2)(d)
Sch. part 1, par. 4B inserted 15/1983, s. 73(4)
Sch. part 1, par. 5 substituted 41/2015, s. 4(2)
  9/2013, ss. 2, 4(a)
  9/1992, s. 163(2)(h)
  15/1983, s. 73(2)(e)
  19/1973, s. 93(3)
Sch. part 1, par. 5 amended 41/2015, s. 4(1)(b)
  S. I. No. 263 of 1969, art. 3(a)
Sch. part 1, par. 5 application extended S. I. No. 112 of 1977, art. 4(1)
Sch. part 1, par. 5(b) amended 9/1996, s. 86
Sch. part 1, par. 6(a) substituted 9/2013, ss. 2, 4(b)
Sch. part 1, par. 6(a) amended 9/1992, s. 163(2)(i)
Sch. part 1, par. 6(b) substituted 9/2013, ss. 2, 4(b)
Sch. part 1, par. 6(b) amended 9/1992, s. 163(2)(i)
Sch. part 1, par. 6(a), (b) repealed 33/1968, s. 45
Sch. part 1, par. 6(c) substituted 9/2013, ss. 2, 4(b)
Sch. part 1, par. 6(c) amended 9/1992, s. 163(2)(i)
  15/1983, s. 73(2)(f)
  S. I. No. 263 of 1969, par. 3(b), (c)
  19/1960, s. 21(5)
Sch. part 1, par. 6 (cc) inserted 23/1961, s. 17(3), (4)
Sch. part 1, par. 6(cc) amended 15/1983, s. 73(2)(f)
Sch. part 1, par. 6 (ccc) inserted 15/1983, s. 73(2)(g)
Sch part 1, par. 6(d) substituted 26/2020, ss. 35(3)(a), 76(9)
  9/2013, ss. 2, 4(b)
  9/1992, s. 163(2)(j)
  13/1986, s. 77
  10/1985, ss. 32(3), (5), 33(2) (a)-(e), (h)
  9/1984, s. 80
  14/1982, s. 71(4), (5)
  28/1981, s. 8(5)
  16/1976, s. 79(1), (2), (3)
  19/1973, s. 93(4), (5)
  25/1970, s. 2(2), (3)
Sch. part 1, par. 6(d) amended 10/2012, s. 7(1)(a), (2)
  17/1966, s. 17(3), (6), (8)
Sch. part 1, par. 6(d) application restricted S.I. No. 112 of 1977, pars. 3, 4(2)
  S. I. No. 68 of 1968, par. 4
Sch. part 1, par. 6(e) substituted 9/2013, ss. 2, 4(b)
Sch. part 1, par. 6(e) amended 10/2012, s. 7(1)(b), (2)
Sch. part 1, par. 6 (f) substituted 10/2012, s. 7(1)(c), (2)
Sch. part 1, par. 6(g) substituted 10/2012, s. 7(1)(d), (2)
Sch .part 1, par. 6(h) inserted 10/2012, s. 7(1)(e), (2)
Sch. part 1, par. 6(i) inserted 10/2012, s. 7(1)(e), (2)
Sch. part 1, par. 6(j) inserted 10/2012, s. 7(1)(e), (2)
Sch. part 1, par. 6(k) inserted 10/2012, s. 7(1)(e), (2)
Sch. part 1, par. 6(l) inserted 10/2012, s. 7(1)(e), (2)
Sch. part 1, par. 6(m) inserted 10/2012, s. 7(1)(e), (2)
Sch. part 1, par. 6(n) inserted 10/2012, s. 7(1)(e), (2)
Sch. part 1, par. 6(n) amended 26/2020, ss. 35(4)(b), 76(9)
Sch, part 1, par. 6(o) inserted 26/2020, ss. 35(4)(c), 76(9)
Sch. part 2 par. 1(1) amended 41/2015, s. 4(3)(a)
  10/2012, ss. 2, 4(a)
  24/2008, ss. 2, 4(a)
  5/2008, ss. 2, 5(a)
Sch. part 2, par. 1(1A) inserted 41/2015, s. 4(3)(b)
Sch. part 2, par. 1(3) deleted 41/2015, s. 4(3)(c)
Sch. part 2, par. 1(3) amended 33/1968, s. 44
Sch. part 2, par. 3 substituted 25/1958, s. 20(4), (5)
Sch. part 2, par. 3 amended 21/1953, s. 8(1), (2)
Sch. part 2, par. 3(1) amended 17/1966, ss. 17(7), (8)
Sch. part 2, par. 4 deleted 13/1991, s. 75(3)(a), (b)
Sch. part 2, par. 4 restricted S. I. No. 68 of 1968, par. 5(a)
Sch. part 2, par. 5 substituted 9/2013, ss. 2, 5
  10/2012, ss. 2, 4(b)
  24/2008, ss. 2, 4(b)
  5/2008, ss. 2, 5(b)
  5/2004, ss. 2, 4
  5/2003, ss. 2, 5
  13/1991, s. 75(3)(a), (b)
Sch. part 2, par. 5(a)(i), (ii) amended 22/2001, ss. 2, 3(3)(a), (b), 6
  16/1998, ss. 8(6), 15(4)
Sch. part 2, par. 5(1) deleted S. I. No. 68 of 1968, par. 5(b)
Sch  part 2, par. 5(1), (2) repealed prosp. 10/1985, s. 33(3)
Sch. part 2, par. 5(4) restricted S. I. No. 68 of 1968, par. 5(a)
Sch. part 2, par. 5(5) repealed 15/1983, s. 120 & sch. 4

SIs made under the Act

SectionSIs made under the Act
S. 1 Road Vehicles (Registration and Licensing) (Amendment) Regulations 2012 (S.I. No. 476 of 2012)
  Road Vehicles (Registration and Licensing)(Amendment) (No.2) Regulations 2008 (S.I. No. 207 of 2008)
  Road Vehicles (Registration and Licensing) (Amendment) Regulations 2004 (S.I. No. 213 of 2004)
  Road Vehicles (Registration and Licensing)(Amendment) Regulations 2003 (S.I. No. 486 of 2003)
  Road Vehicles (Registration and Licensing)(Amendment) (No.2) Regulations 2001 (S.I. No. 537 of 2001)
  Road Vehicles (Registration and Licensing)(Amendment) Regulations 2001 (S.I. No. 74 of 2001)
  Road Vehicles (Registration and Licensing) (Amendment) Regulations 1998 (S.I. No. 208 of 1998)
  Road Vehicles (Registration and Licensing)(Amendment) Regulations 1997 (S.I. No. 405 of 1997)
  Road Vehicles (Registration and Licensing) (Amendment) Regulations 1995 (S.I. No. 125 of 1995)
  Road Vehicles (Registration and Licensing) (Amendment) Regulations 1994 (S.I. No. 277 of 1994)
  Road Vehicles (Registration and Licensing) (Amendment) (No. 4) Regulations 1993 (S.I. No. 263 of 1993)
  Road Vehicles (Registration and Licensing) (Amendment) (No. 3) Regulations 1993 (S.I. No. 198 of 1993)
  Road Vehicles (Registration and Licensing) (Amendment) (No. 2) Regulations 1993 (S.I. No. 126 of 1993)
  Road Vehicles (Registration and Licensing) (Amendment) Regulations 1993 (S.I. No. 23 of 1993)
  Road Vehicles (Registration and Licensing) (Amendment) Regulations 1992 (S.I. No. 385 of 1992)
  Mechanically Propelled Vehicles (International Circulation) Order 1992 (S.I. No. 384 of 1992)
  Road Vehicles (Registration and Licensing) (Amendment) Regulations 1991 (S.I. No. 30 of 1991)
  Road Vehicles (Registration and Licensing) (Amendment) Regulations 1985 (S.I. No. 293 of 1985)
  Road Vehicles (Registration and Licensing) Regulations 1982 (S.I. No. 311 of 1982)
  Road Vehicles (Registration and Licensing) (Amendment) (No. 3) Regulations 1977 (S.I. No. 371 of 1977)
  Road Vehicles (Registration and Licensing) (Amendment) (No. 2) Regulations 1977 (S.I. No. 185 of 1977)
  Road Vehicles (Registration and Licensing) (Amendment) Regulations 1977 (S.I. No. 122 of 1977)
  Road Vehicles (Registration and Licensing) (Amendment) Regulations 1976 (S.I. No. 38 of 1976)
  Road Vehicles (Registration and Licensing) (Amendment) Regulations 1974 (S.I. No. 340 of 1974)
  Road Vehicles (Registration and Licensing) (Amendment) Regulations 1969 (S.I. No. 205 of 1969)
  Road Vehicles (Registration and Licensing) (Amendment) Regulations 1968 (S.I. No. 147 of 1968)
  Road Vehicles (Registration and Licensing) (Amendment) Regulations 1966 (S.I. No. 13 of 1966)
  Mechanically Propelled Vehicles (International Circulation) (Amendment) Order 1962 (S.I. No. 12 of 1962)
  Mechanically Propelled Vehicles (International Circulation) Order 1961 (S.I. No. 269 of 1961)
  Road Vehicles (Registration and Licensing) (Amendment) (No. 2) Regulations 1960 (S.I. No. 196 of 1960)
  Road Vehicles (Registration and Licensing) (Amendment) Regulations 1960 (S.I. No. 84 of 1960)
  Road Vehicles (Registration and Licensing) (Amendment) Regulations 1958 (S.I. No. 198 of 1958)
  Road Vehicles (Registration and Licensing) Regulations 1958 (S.I. No. 13 of 1958)
S. 1(2) Road Vehicles (Miscellaneous Licensing Provisions) Regulations 1952 (S.I. No. 357 of 1952)
S. 1(3) Road Vehicles (Miscellaneous Licensing Provisions) Regulations 1952 (S.I. No. 357 of 1952)
S. 1(8) Public Service Vehicles (International Circulation) Order 1958 (S.I. No. 81 of 1958)
  Mechanically Propelled Vehicles (International Circulation) Order 1955 (S.I. No. 94 of 1955)
S. 3 Road Vehicles (Registration and Licensing) (Amendment) Regulations 2004 (S.I. No. 213 of 2004)
  Road Vehicles (Registration and Licensing)(Amendment) Regulations 1997 (S.I. No. 405 of 1997)
  Road Vehicles (Registration and Licensing) (Amendment) Regulations 1995 (S.I. No. 125 of 1995)
  Road Vehicles (Registration and Licensing) (Amendment) Regulations 1994 (S.I. No. 277 of 1994)
  Road Vehicles (Registration and Licensing) (Amendment) (No. 4) Regulations 1993 (S.I. No. 263 of 1993)
  Road Vehicles (Registration and Licensing) (Amendment) (No. 3) Regulations 1993 (S.I. No. 198 of 1993)
  Road Vehicles (Registration and Licensing) (Amendment) (No. 2) Regulations 1993 (S.I. No. 126 of 1993)
  Road Vehicles (Registration and Licensing) (Amendment) Regulations 1993 (S.I. No. 23 of 1993)
  Road Vehicles (Registration and Licensing) (Amendment) Regulations 1992 (S.I. No. 385 of 1992)
  Mechanically Propelled Vehicles (International Circulation) Order 1992 (S.I. No. 384 of 1992)
  Road Vehicles (Registration and Licensing) (Amendment) Regulations, 1991 (S.I. No. 30 of 1991)
  Road Vehicles (Registration and Licensing) (Amendment) Regulations 1985 (S.I. No. 293 of 1985)
  Road Vehicles (Registration and Licensing) Regulations 1982 (S.I. No. 311 of 1982)
  Road Vehicles (Registration and Licensing) (Amendment) Regulations 1981 (S.I. No. 103 of 1981)
  Road Vehicles (Registration and Licensing) (Amendment) Regulations 1980 (S.I. No. 226 of 1980)
  Road Vehicles (Registration and Licensing) (Amendment) (No. 3) Regulations 1977 (S.I. No. 371 of 1977)
  Road Vehicles (Registration and Licensing) (Amendment) Regulations 1977 (S.I. No. 122 of 1977)
  Road Vehicles (Registration and Licensing) (Amendment) Regulations 1974 (S.I. No. 340 of 1974)
  Road Vehicles (Registration and Licensing) (Amendment) Regulations 1969 (S.I. No. 205 of 1969)
  Road Vehicles (Registration and Licensing) (Amendment) Regulations 1968 (S.I. No. 147 of 1968)
  Mechanically Propelled Vehicles (International Circulation) (Amendment) Order 1962 (S.I. No. 12 of 1962)
  Mechanically Propelled Vehicles (International Circulation) Order 1961 (S.I. No. 269 of 1961)
  Road Vehicles (Registration and Licensing) (Amendment) (No. 2) Regulations 1960 (S.I. No. 196 of 1960)
  Road Vehicles (Registration and Licensing) (Amendment) Regulations 1960 (S.I. No. 84 of 1960)
  Road Vehicles (Registration and Licensing) (Amendment) Regulations 1958 (S.I. No. 198 of 1958)
  Road Vehicles (Registration and Licensing) Order 1958 (S.I. No. 15 of 1958)
  Road Vehicles (Registration and Licensing) Regulations 1958 (S.I. No. 13 of 1958)
S. 4(1A) Driving Licences (Repayment of Excise Duties) Regulations 1989 (S.I. No. 286 of 1989)
  Driving Licences (Repayment of Excise Duties) (Amendment) Regulations 1983 (S.I. No. 50 of 1983)
  Driving Licences (Repayment of Excise Duties) (Amendment) Regulations 1980 (S.I. No. 227 of 1980)
  Driving Licences (Repayment of Excise Duties) (Amendment) Regulations 1973 (S.I. No. 119 of 1973)
  Driving Licences (Repayment of Excise Duties) Regulations 1964 (S.I. No. 88 of 1964)