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9 1984

FINANCE ACT, 1984

PART II

Customs and Excise

Interpretation ( Part II ).

68. —In this Part “the Order of 1975” means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975).

Beer.

69. —(1) Subject to paragraph 4 of the Imposition of Duties (No. 258) (Beer) (No. 2) Order, 1982 (S.I. No. 37 of 1982), the duty of excise on beer imposed by paragraph 7 (1) of the Order of 1975 shall be charged, levied and paid, as on and from the 26th day of January, 1984, at the rate of £146.047 for, in the case of all beer brewed within the State, every 36 gallons of worts of a specific gravity of 1,055 degrees, and, in the case of all imported beer, every 36 gallons of beer of which the worts were before fermentation of a specific gravity of 1,055 degrees, in lieu of the rate specified in paragraph 4 (1) of the Imposition of Duties (No. 263) (Excise Duties) (No. 2) Order, 1983 (S.I. No. 42 of 1983).

(2) Subject to paragraph 5 of the Imposition of Duties (No. 267) (Beer) (No. 2) Order, 1983 (S.I. No. 398 of 1983), the drawback on beer provided for in paragraph 7 (3) of the Order of 1975 shall, as respects beer on which it is shown to the satisfaction of the Revenue Commissioners that duty at the rate specified in subsection (1) has been paid, be calculated, according to the original specific gravity of the beer, at the rate of £146.047 on every 36 gallons of beer of which the original specific gravity was 1,055 degrees.

(3) Where it is shown to the satisfaction of the Revenue Commissioners that beer in respect of which the duty of excise imposed by paragraph 7 (1) of the Order of 1975 has been paid has been used, on or after the 1st day of March, 1984, by any person as an ingredient in the production or manufacture of a beverage (other than beer) containing not more than 1.2% of alcohol by volume, they may, subject to compliance with such conditions as they may think fit to impose, repay to that person the duty of excise paid on the quantity of beer so used.

Tobacco products.

70. —(1) In this section and in the Third Schedule cigarettes”, “cigars”, “cavendish or negrohead”, “hard pressed tobacco”, “other pipe tobacco”, “smoking tobacco”, “chewing tobacco” and “tobacco products” have the same meanings as they have in the Finance (Excise Duty on Tobacco Products) Act, 1977 , as amended by the Imposition of Duties (No. 243) (Excise Duty on Tobacco Products) Order, 1979 (S.I. No. 296 of 1979).

(2) The duty of excise on tobacco products imposed by section 2 of the Finance (Excise Duty on Tobacco Products) Act, 1977 , shall be charged, levied and paid, as on and from the 26th day of January, 1984, at the several rates specified in the Third Schedule in lieu of the several rates specified in the Schedule to the Imposition of Duties (No. 266) (Tobacco Products) Order, 1983 (S.I. No. 213 of 1983).

(3) The duty of excise referred to in subsection (2) shall not be charged or levied on products which contain no tobacco and which are commonly known as herbal cigarettes or herbal smoking mixtures.

Wine and made wine.

71. —(1) In this section and in the Fourth Schedule—

actual alcoholic strength by volume” means the number of volumes of pure alcohol contained at a temperature of 20°C in 100 volumes of the product at that temperature;

the Order of 1983” means the Imposition of Duties (No. 263) (Excise Duties) (No. 2) Order, 1983 (S.I. No. 42 of 1983);

% vol” means alcoholic strength by volume.

(2) The duty of excise on wine imposed by paragraph 5 (2) of the Order of 1975 shall be charged, levied and paid, as on and from the 26th day of January, 1984, at the several rates specified in Part I of the Fourth Schedule in lieu of the several rates specified in the Second Schedule to the Order of 1983.

(3) Paragraph 5 of the Order of 1975 shall be amended, as on and from the 1st day of March, 1984, by the insertion of the following subparagraph after subparagraph (2):

“(2A) The Revenue Commissioners may, subject to compliance with such conditions for securing payment of the duty as they may think fit to impose, permit payment of the duty imposed by subparagraph (2) of this paragraph to be deferred to a day not later than—

(a) in case the duty is charged on a day in the month of December in any year not later than the twentieth day of that month, the last day of that month in that year, or

(b) in any other case, the fifteenth day of the month succeeding the month in which the duty is charged:

Provided, however, that no deferment of payment of duty as provided for in this subparagraph shall be allowed in any case where the duty is charged on or after the twenty-first day in the month of December in any year.”.

(4) The duty of excise on made wine imposed by paragraph 6 (2) of the Order of 1975 shall be charged, levied and paid, as on and from the 26th day of January, 1984, at the several rates specified in Part II of the Fourth Schedule in lieu of the several rates specified in the Third Schedule to the Order of 1983.

Cider and perry.

72. —(1) In the Fifth Schedule—

actual alcoholic strength by volume” means the number of volumes of pure alcohol contained at a temperature of 20°C in 100 volumes of the product at that temperature;

% vol” means alcoholic strength by volume.

(2) The duty of excise on cider and perry imposed by paragraph 8 (2) of the Order of 1975 shall be charged, levied and paid, as on and from the 26th day of January, 1984, at the several rates specified in the Fifth Schedule in lieu of the several rates specified in the Fourth Schedule to the Imposition of Duties (No. 259) (Excise Duties) Order, 1982 (S.I. No. 48 of 1982).

Hydrocarbons.

73. —(1) In this section—

the Order of 1983” means the Imposition of Duties (No. 264) (Hydrocarbons) Order, 1983 (S.I. No. 85 of 1983);

aviation gasoline” means mineral hydrocarbon light oil within the meaning of paragraph 11 (15) of the Order of 1975 which—

(a) is specially manufactured as fuel for aircraft, and

(b) is not normally used in motor vehicles, and

(c) is delivered for use solely as fuel for aircraft.

(2) Subject to subsection (3), the duty of excise on mineral hydrocarbon light oil imposed by paragraph 11 (1) of the Order of 1975 shall be charged, levied and paid, as on and from the 26th day of January, 1984, at the rate of £23.78 per hectolitre in lieu of the rate specified in paragraph 4 (1) of the Order of 1983.

(3) As on and from the 1st day of June, 1984, the duty of excise on mineral hydrocarbon light oil imposed by paragraph 11 (1) of the Order of 1975, insofar as it is chargeable on aviation gasoline, shall be charged, levied and paid at one-half of the rate which, but for this subsection, would be chargeable.

(4) (a) The Revenue Commissioners may make regulations for the purpose of giving full effect to the provisions of subsection (3).

(b) In particular, but without prejudice to the generality of paragraph (a), regulations under this subsection may—

(i) govern the sale, delivery, storage and use of aviation gasoline,

(ii) require that aviation gasoline shall be deposited in a bonded warehouse prior to its delivery for home use,

(iii) prohibit the use of aviation gasoline otherwise than as a fuel for aircraft,

(iv) prohibit the taking of aviation gasoline into a fuel tank other than the fuel tank of an aircraft,

(v) provide that aviation gasoline shall not be mixed with any other substance, save with the permission of the Revenue Commissioners,

(vi) require a manufacturer of, or a person who imports or deals in or uses, aviation gasoline to keep in a specified manner, and to preserve for a specified period, such accounts and records relating to the manufacture, importation, purchase, receipt, storage, sale or use of aviation gasoline as may be specified and to keep for a specified period any other books or documents relating to any of the matters aforesaid and to allow an officer of Customs and Excise to inspect and take copies of such accounts and records and of any other books or documents kept by him relating to any of the matters aforesaid,

(vii) require a manufacturer of, or a person who imports or deals in or uses, aviation gasoline to furnish, at such times and in such form as may be specified, such information and returns in relation to such matters as may be specified.

(c) Any person who contravenes or fails to comply with a regulation under this subsection shall, without prejudice to any other penalty to which he may be liable, be guilty of an offence and shall be liable on summary conviction to an excise penalty of £1,000 and any aviation gasoline in respect of which the offence was committed, and any substance mixed therewith, shall be liable to forfeiture, and, in the case of an offence involving a motor vehicle, the vehicle shall be liable to forfeiture.

(5) (a) For the purposes of the provisions of subsection (3) and regulations under subsection (4), an officer of Customs and Excise may, at all reasonable times, enter premises in which aviation gasoline is, or is reasonably believed by the officer to be kept or stored and may there make such search and investigation and take such samples of aviation gasoline, or any substance reasonably believed by the officer to be or to contain aviation gasoline, as the officer shall think proper, and may inspect and take copies of or extracts from any books or other documents there found reasonably believed by the officer to relate to any dealing in aviation gasoline.

(b) Any person who resists, obstructs or impedes an officer of Customs and Excise in the exercise of any power conferred on him by this subsection shall be guilty of an offence and shall be liable on summary conviction to an excise penalty of £500.

(6) The duty of excise on hydrocarbon oil imposed by paragraph 12 (1) of the Order of 1975 shall be charged, levied and paid, as on and from the 26th day of January, 1984, at the rate of £17.21 per hectolitre in lieu of the rate specified in paragraph 4 (2) of the Order of 1983.

(7) As on and from the 26th day of January, 1984, the rate of any repayment allowed under paragraph 12 (11) of the Order of 1975 in respect of hydrocarbon oil on which such repayment is allowable shall be the amount of excise duty paid less an amount calculated at the rate of £1.79 per hectolitre.

(8) Subject to the provisions of the Imposition of Duties (No. 265) (Excise Duty on Hydrocarbon Oils) Order, 1983 (S.I. No. 126 of 1983), the amount of the rebate allowed under paragraph 12 (3) of the Order of 1975 shall, in respect of fuel oil within the meaning of paragraph 3 of the Imposition of Duties (No. 256) (Excise Duty on Hydrocarbon Oils) Order, 1981 (S.I. No. 404 of 1981), which is intended for use for a purpose other than the generation of electricity for sale and is imported or delivered from the premises of a refiner of hydrocarbon oil or from a bonded warehouse on or after the 26th day of January, 1984, be the amount of excise duty chargeable less an amount calculated at the rate of £0.76 per hectolitre.

(9) The duty of excise on gaseous hydrocarbons in liquid form imposed by section 41 (1) of the Finance Act, 1976 , shall be charged, levied and paid, as on and from the 26th day of January, 1984, at the rate of £0.767 per gallon in lieu of the rate specified in paragraph 4 (4) of the Order of 1983.

Foreign travel.

74. —(1) (a) Section 65 (5) of the Finance Act, 1982 , shall be amended, as on and from the 1st day of April, 1984, by the insertion of the following paragraphs after paragraph (d):

“(dd) relating to a person under the age of 18 years who is travelling as a member of a group of at least 10 such persons on a journey organised for educational purposes by a primary school or a post primary school or by a voluntary non profit-making organisation established for the purpose of promoting the educational advancement or welfare of young persons, or

(ddd) relating to a mentally handicapped person travelling as a member of a group of at least 5 such persons on a journey organised by an organisation established for the purpose of promoting the welfare of mentally handicapped persons, or”.

(b) Any duty of excise paid in respect of a passenger ticket issued on or after the 1st day of April, 1984, and to which paragraph (ddd) (inserted by this subsection) of section 65 (5) of the Finance Act, 1982 , applies may be repaid.

(2) Where a passenger ticket within the meaning of section 65 of the Finance Act, 1982 , is received in the State on or after the 26th day of January, 1984, by the person to whose carriage it relates or by another person on his behalf, the ticket shall, notwithstanding that it was sent or brought to the State from outside the State, be deemed, for the purposes of the said section 65, to have been issued in the State and to have been so issued on the date on which it was sent or brought to the State.

Provisions relating to excise duties on motor vehicles, televisions and gramophone records.

75. —(1) In this section—

the Order of 1979” means the Imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order, 1979 (S.I. No. 57 of 1979);

dutiable goods” has the same meaning as it has in the Order of 1979.

(2) (a) The Revenue Commissioners may make regulations for the purpose of giving full effect to the provisions of the Order of 1979.

(b) In particular, but without prejudice to the generality of paragraph (a), regulations under this subsection may—

(i) prescribe the method of charging, securing and collecting the duties imposed by paragraphs 4 and 5 of the Order of 1979,

(ii) govern the importation, manufacture, storage, warehousing and exportation of dutiable goods and articles and materials for use in the manufacture thereof,

(iii) require a person liable to pay either of the duties imposed by paragraphs 4 and 5 of the Order of 1979 to keep in a specified manner, and to preserve for a specified period, such records and accounts relating to the importation, receipt, manufacture, sale and delivery of dutiable goods, or articles and materials for use in the manufacture thereof, as may be specified and to allow an officer of Customs and Excise to inspect and take copies of or extracts from such records and accounts and any other books and documents kept by him relating to any of the matters aforesaid,

(iv) require a manufacturer of dutiable goods to make proper entry with the proper officer of Customs and Excise of all premises intended to be used by him in the carrying on of his business as such manufacturer and provide for the method of such entry with the said officer,

(v) provide for the approval by the Revenue Commissioners of premises to be used by a manufacturer of dutiable goods for the receipt, storage, manufacture, or delivery of such goods or articles or materials for use in the manufacture thereof and for the compliance, as respects the premises, by the said manufacturer with such conditions as may be specified in writing by an officer of the Revenue Commissioners,

(vi) require a person liable to pay either of the duties imposed by paragraphs 4 and 5 of the Order of 1979 to furnish at such times and in such form as may be specified such information and returns as may be specified in relation to such matters as may be specified,

(vii) make provision for the issue of certificates, in such form as may be specified, in relation to motor vehicles liable to the duty imposed by paragraph 4 of the Order of 1979.

(3) An officer of Customs and Excise may, at all reasonable times, enter premises on which the manufacture of dutiable goods is reasonably believed by the officer to be carried on or on which dutiable goods, or books or other documents relating to the manufacture or storage of such goods, are reasonably believed by such officer to be stored or kept and may there make such search and investigation as the officer shall think proper and may inspect and take copies of or extracts from any books or other documents there found reasonably believed by the officer to relate to the manufacture of dutiable goods.

(4) Section 3 of the Excise Act, 1848, shall apply in relation to the duties imposed by paragraphs 4 and 5 of the Order of 1979 with the modification that “three years” shall be substituted for “six calendar months”.

(5) Where a motor vehicle liable to the duty imposed by paragraph 4 of the Order of 1979 is imported into the State, or is delivered within the meaning of that Order, an officer of Customs and Excise may, at any time within three years after such importation or delivery, as the case may be, require any person to whom that vehicle has been sold or otherwise disposed of (as the case may be) to do either or both of the following things, that is to say:

(a) to furnish to such officer, within such time and in such form and manner as is specified by such officer, all such information in relation to such vehicle as is reasonably required by such officer and is in the possession or procurement of such person;

(b) within such time as is specified by such officer, to produce to such officer and permit him to inspect and take copies of or extracts from all such books and documents relating to such vehicle as are reasonably required by such officer and are in the possession, custody or procurement of such person.

(6) Any person who resists, obstructs or impedes an officer of Customs and Excise in the exercise of any power conferred on him by this section shall be guilty of an offence and shall be liable on summary conviction to an excise penalty of £500.

(7) A person who contravenes or fails to comply with any of the provisions of the Order of 1979 or of regulations under subsection (2), or who fails or refuses to do anything which he is required under subsection (5) by an officer of Customs and Excise to do, shall, without prejudice to any other penalty to which he may be liable, be guilty of an offence and shall be liable on summary conviction to a penalty, under the law relating to customs or the law relating to excise (as the case may be), of £1,000, and any goods in respect of which the offence was committed shall be liable to forfeiture.

(8) (a) Paragraph 21 of the Order of 1979 is hereby revoked.

(b) Paragraph 24 (1) of the Order of 1979 is hereby amended by the deletion of “and paragraph 21 of this Order”.

(c) The reference to subparagraph (2) of paragraph 21 of the Order of 1979 in paragraphs 4, 5 and 7 of that Order shall be construed as a reference to subsection (2) and the reference to the said paragraph 21 in paragraph 24 (2) of that Order shall be construed as a reference to subsection (4).

(9) (a) In this subsection “continuous seat” includes two or more separate seats which are divided by such means as to allow such seats to be used as one continuous seat.

(b) For the purposes of the duty of excise on motor vehicles imposed by paragraph 4 of the Order of 1979, a motor vehicle shall not be deemed to be designed, constructed or adapted for the carriage of more than sixteen persons (inclusive of the driver) unless it has seating accommodation, calculated as follows, for more than sixteen persons:

(i) each separate seat which is fitted as a permanent fixture to the vehicle and on which a person could be seated, allowing a width of sixteen inches measured lengthwise on the front of the seat for such person, shall be reckoned as accommodating one person;

(ii) each continuous seat fitted as a permanent fixture to the vehicle shall be reckoned as accommodating the number of persons who could be seated on such seat, allowing a width of sixteen inches measured lengthwise on the front of each such seat for each person.

(c) Where the total seating accommodation of a vehicle calculated under this subsection consists of a whole number and a fraction, the fraction shall be disregarded.

Provisions in relation to betting duty.

76. —(1) In this section—

authorised racecourse” has the same meaning as it has in the Racing Board and Racecourses Act, 1945 ;

duty” means, save where the context otherwise requires, the excise duty on bets imposed by section 24 of the Finance Act, 1926 ;

greyhound race track” and “authorised coursing meeting” have the same meanings as they have in the Greyhound Industry Act, 1958 ;

licensed bookmaker”, “premises”, “registered premises” and “registered proprietor” have the same meanings as they have in the Betting Act, 1931 ;

register” means the register of bookmaking offices kept by the Revenue Commissioners under the Betting Act, 1931 ;

return” includes Official Betting Sheet within the meaning of the Betting Duty (Official Sheets) Regulations, 1934 (S.R. &.O., No. 114 of 1934).

(2) Where, in respect of any registered premises, arrears of duty are due and owing or any return which is required by regulations made by the Revenue Commissioners to be furnished in respect of the premises is not furnished within such period as is for the time being specified for that purpose, the Revenue Commissioners may cause a notice in writing to be sent to the registered proprietor of the said premises stating that, if the said arrears are not paid or the said returns are not furnished within seven days from the date on which the said notice is sent, the premises shall be removed from the register under subsection (4).

(3) Any notice under subsection (2) shall be in such form as the Revenue Commissioners may prescribe and shall be sent by registered post to the registered proprietor as aforesaid at the registered premises to which it relates.

(4) If the arrears or the returns referred to in subsection (2) are not paid or furnished, as the case may be, within the period specified in a notice sent under that subsection, the Revenue Commissioners shall, notwithstanding the provisions of section 12 of the Betting Act, 1931 , remove from the register the registered premises to which the notice relates.

(5) Whenever any premises are removed from the register under subsection (4), the person who was the registered proprietor of such premises immediately before such removal shall, on demand in writing delivered at or sent by post to such premises, deliver or send to the Revenue Commissioners the latest certificate of registration of such premises issued under section 12 of the Betting Act, 1931 , or the latest certificate of renewal of registration of such premises issued under the said section 12 or subsection (7), and a person who fails so to deliver or send such certificate within seven days after such demand shall be guilty of an offence and shall be liable on summary conviction to an excise penalty of £100.

(6) (a) Whenever any premises are removed from the register under subsection (4) and the registration of the premises is not renewed under subsection (7) or under the Betting Act, 1931 , an officer of Customs and Excise may enter the premises at any time if the business of bookmaking is being, or is suspected by such officer to be, carried on therein and may there search for and demand the production of any books, accounts, betting slips, betting dockets or any other documents relating or believed by such officer to relate to the business of bookmaking and any such books or other documents relating to the business of bookmaking shall be liable to forfeiture and may be seized and removed from the premises by the said officer.

(b) Section 31 (2) of the Finance Act, 1929 , shall not apply to the removal of documents from premises under paragraph (a).

(c) Every person who resists, obstructs or impedes an officer of Customs and Excise in the exercise of any right or power conferred on such officer by this subsection or refuses without lawful and sufficient excuse to produce any books or other documents which he is required by such officer under this subsection to produce shall be guilty of an offence and shall be liable on summary conviction to an excise penalty of £500.

(7) (a) Subject to paragraph (b), where—

(i) all arrears of duty which are due and owing in respect of any premises which were removed from the register under subsection (4) are paid, and

(ii) all returns required by regulations made by the Revenue Commissioners to be furnished in respect of the premises are furnished,

the Revenue Commissioners shall, not later than seven days after the date on which the said arrears are paid and the said returns are furnished, renew the registration of the premises in the register and shall issue to the person who was the registered proprietor of the premises immediately before the premises were removed from the register a certificate in the prescribed form of such renewal of registration.

(b) The registration of premises shall not be renewed under paragraph (a)

(i) on any date later than the 30th day of November next after the date on which the premises were last removed from the register under subsection (4), or

(ii) if any of the circumstances by reference to which premises would be removed from the register under section 17 of the Betting Act, 1931 , obtain in respect of the said premises at the time at which such renewal would otherwise be granted under paragraph (a).

(c) The duty of excise imposed by section 18 of the Finance Act, 1931 , on the registration and on the renewal of the registration of any premises in which the business of bookmaking is carried on shall not be charged on the renewal of the registration of premises in the register under this subsection and, notwithstanding section 12 (3) of the Betting Act, 1931 , the said renewal shall commence and take effect from the date on which the certificate of such renewal is issued by the Revenue Commissioners under paragraph (a).

(8) (a) A person shall not, in the course of carrying on business as a bookmaker or acting as a bookmaker, accept a bet in any premises which are not for the time being registered in the register.

(b) A person who accepts a bet in contravention of this subsection shall, without prejudice to any other penalty to which he may be liable, be guilty of an offence and shall be liable on summary conviction to an excise penalty of £1,000.

(c) This subsection shall not apply to a licensed bookmaker who is lawfully carrying on the business of a bookmaker at, or in the precincts of, an authorised racecourse, a greyhound race track or an authorised coursing meeting in accordance with the Racing Board and Racecourses Act, 1945 , or the Greyhound Industry Act, 1958 .

(9) Any person employed by the registered proprietor of registered premises as a clerk or assistant in those premises or any other person acting for or on behalf of the said proprietor who makes any entry on any slip or other document by means of which a bet is made, knowing that the said entry is false, or who substitutes for any such slip or document another document which is false, or who makes any entry in any book or document kept for the purpose of recording particulars of bets in the said premises knowing that the said entry is false, or who is otherwise knowingly concerned in the fraudulent evasion or attempt at evasion of duty shall be guilty of an offence and shall be liable on summary conviction to an excise penalty of £1,000.

Amendment of section 11 (grounds for refusal of certificate of suitability of premises) of Betting Act, 1931.

77. Section 11 (1) of the Betting Act, 1931 , shall be amended by the insertion of the following paragraph after paragraph (m):

“(mm) that—

(i) the premises are so constructed or so subdivided, or of such size, as to prevent or hinder the proper performance of any surveys, inspections or investigations that may be required to be carried out by an officer of Customs and Excise in the said premises for purposes connected with any duty for the time being payable on or in respect of bets, or

(ii) at the time of the application for the certificate, any returns that were required by regulations made by the Revenue Commissioners to be furnished by the applicant in respect of the premises for purposes connected with any such duty as aforesaid had not been so furnished, or

(iii) at the time of the application for the certificate, arrears of any such duty as aforesaid are due and owing by any person in respect of the premises, or

(iv) such security as is required by the Revenue Commissioners for the payment of any such duty as aforesaid payable by the applicant has not been furnished by him,

and that the Revenue Commissioners have so notified the Superintendent of the Garda Síochána for the district in which the premises are situate;”.

Restriction of Probation of Offenders Act, 1907.

78. —Section 1 of the Probation of Offenders Act, 1907, shall not apply in relation to offences under the statutes which relate to the duties of excise and to the management of those duties.

Amendment of section 29 (temporary importation of motor vehicles) of Finance Act, 1963.

79. —Subsection (2) of section 29 of the Finance Act, 1963 , is hereby amended by the substitution of “£1,000” for “one hundred pounds” and the said subsection (2), as so amended, is set out in the Table to this section.

TABLE

(2) Where a person contravenes, whether by act or omission, a condition under a regulation under this section, such person, without prejudice to any other penalty to which he may be liable, shall be guilty of an offence under the Customs Acts and shall be liable on summary conviction thereof to a penalty of £1,000; and the motor vehicle shall be liable to forfeiture and the offender may either be detained or proceeded against by summons.

Excise duties on mechanically propelled vehicles.

80. —(1) Subject to subsections (2) and (3), the Finance (Excise Duties) (Vehicles) Act, 1952 (No. 24 of 1952), shall, as respects licences under section 1 thereof taken out for periods beginning on or after the 1st day of March, 1984, be amended by the substitution in Part I of the Schedule thereto (as amended by section 73 of the Finance Act, 1983 ) of the following subparagraph for subparagraph (d) of paragraph 6:

“(d) other vehicles to which this paragraph applies—

not exceeding 8 horse-power

£8 for each unit or part of a unit of horse-power

exceeding 8 horse-power and not exceeding 12 horse-power

£10 for each unit or part of a unit of horse-power

exceeding 12 horse-power and not exceeding 16 horse-power

£12 for each unit or part of a unit of horse-power

exceeding 16 horse-power and not exceeding 20 horse-power

£14 for each unit or part of a unit of horse-power

exceeding 20 horse-power

£15 for each unit or part of a unit of horse-power

electrically propelled

£54”.

(2) Subsection (1) shall not have effect in relation to any vehicle—

(i) which is used as a small public service vehicle within the meaning of the Road Traffic Act, 1961 , and for no other purpose, or

(ii) which is fitted with a taximeter and is lawfully used as a street service vehicle within the meaning of the said Road Traffic Act, 1961 , or for purposes incidental to such user and for no other purpose.

(3) Subsection (1) shall not have effect in relation to vehicles specified in Article 3 of the Imposition of Duties (No. 170) (Excise Duties) (Vehicles) Order, 1968 (S.I. No. 68 of 1968), as amended by the Imposition of Duties (No. 216) (Excise Duties) (Vehicles) Order, 1975 (S.I. No. 5 of 1975).

Amendment of section 3 of Finance (Excise Duties) (Vehicles) (Amendment) Act, 1960.

81. Section 3 (7) of the Finance (Excise Duties) (Vehicles) (Amendment) Act, 1960 , is hereby amended by the substitution of “£350” for “fifty pounds”.

Amendment of section 23 (payment of licence duty by cheque) of Finance Act, 1936.

82. Section 23 of the Finance Act, 1936 , is hereby amended by the substitution of “£500” for “fifty pounds” in paragraph (c).

Confirmation of Orders.

83. —The Orders mentioned in the Table to this section are hereby confirmed.

TABLE

S.I. No. 12 of 1983

Imposition of Duties (No. 262) (Beer) Order, 1983

S.I. No. 126 of 1983

Imposition of Duties (No. 265) (Excise Duty on Hydrocarbon Oils) Order, 1983

S.I. No. 213 of 1983

Imposition of Duties (No. 266) (Tobacco Products) Order, 1983

S.I. No. 398 of 1983

Imposition of Duties (No. 267) (Beer) (No. 2) Order, 1983