First Previous (Chapter III Amusement Machine Licence Duty) Next (Chapter V Miscellaneous)

9 1992

Finance Act, 1992

Chapter IV

Registration and Taxation of Vehicles

Interpretation.

130. —In this Chapter, save where the context otherwise requires—

ambulance” means a vehicle which is specially designed, constructed or adapted for the conveyance of injured or seriously ill persons to a hospital on stretchers and which is permanently fitted to accommodate and hold in position two or more standard stretchers;

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

authorised person” means a person authorised under section 136 ;

bus” means a vehicle which is designed, constructed or adapted for the conveyance of persons and so as to provide seating accommodation in permanent fixtures for more than 16 persons (inclusive of the driver) and for the purposes of this definition—

(a) each separate such seat in the vehicle which is 40 centimetres or more in width when measured lengthwise on the front of the seat shall be reckoned as providing seating accommodation for one person, and

(b) each continuous such seat (which expression includes 2 or more separate seats which are divided by such means as to allow them to be used as one continuous seat) shall be reckoned as providing seating accommodation for one person in respect of each 40 centimetres of the width of the seat when measured lengthwise on the front of the seat;

category A vehicle” means a vehicle other than a motor-cycle or a listed vehicle—

(a) which is designed, constructed or adapted, solely or mainly for the carriage of the driver alone or the driver and one or more other persons, or

(b) which is of not more than 3 tonnes unladen weight and has, to the rear of the driver's seat, a roofed area—

(i) which is fitted with one or more side windows, or

(ii) in which openings, suitable for the fitting of side windows, are or were incorporated and are not closed and sealed in accordance with such conditions as may be prescribed, or

(iii) in which one or more seats have been fitted or in which are provided fixtures or other devices for the purpose of fitting one or more seats, or

(iv) in which the floor is constructed or fitted otherwise than in accordance with such conditions as may be prescribed;

category B vehicle” means a vehicle (other than a category A vehicle, a motor-cycle or a listed vehicle) which is of not more than 3 tonnes unladen weight and which has a roofed area to the rear of the driver's seat the floor of which is less than 2 metres in length when measured in such manner as may be approved by the Commissioners:

Provided that, where a motor vehicle is of not more than 1.3 tonnes unladen weight and the roofed area of the vehicle to the rear of the driver's seat has a load volume of more than 2 cubic metres when measured in such manner as the Commissioners may approve, the vehicle shall not be regarded as a category B vehicle;

category C vehicle” means a vehicle other than a category A vehicle, a category B vehicle or a motor-cycle;

certificate” means a certificate of registration issued under section 131 (5);

the Commissioners” means the Revenue Commissioners;

conversion” means the modification of a category B vehicle in such a manner as to make it a category A vehicle or the modification of a category C vehicle in such manner as to make it a category A vehicle or a category B vehicle and cognate words shall be construed accordingly;

cylinder capacity of an engine” means the cylinder capacity of an engine calculated in accordance with regulations for the time being in force under section 1 (3) of the Act of 1952, for the purpose of a rate of duty specified in the Schedule to that Act;

deal” means offer for hire, lease or sale in the State one or more unregistered vehicles or converted vehicles prior to the entry of the prescribed particulars thereof in the register, and cognate words shall be construed accordingly;

listed vehicle” means one of the following vehicles, namely, an ambulance, a hearse, a bus, a special purpose vehicle, an agricultural tractor, a two-wheeled tractor, a fire engine, a fire-escape, a road sweeper, an invalid carriage, an armoured fighting vehicle, or a vehicle (not including a motor-cycle) which is shown to the satisfaction of the Commissioners to be more than 30 years old at the time of registration;

licensing authority” means the council of a county or the corporation of a county borough which licenses a vehicle under section 1 of the Act of 1952;

manufacture” means the making or assembling in the State of a vehicle and includes conversion and cognate words shall be construed accordingly;

mechanically propelled vehicle” means a vehicle intended or adapted for propulsion by a mechanical means, including—

(a) a bicycle, tricycle or quadricycle propelled by an engine or motor or with an attachment for propelling it by mechanical power, whether or not the attachment is being used, a moped, a scooter and an autocycle, and

(b) a vehicle the means of propulsion of which is electrical or partly electrical and partly mechanical,

but not including a tramcar or other vehicle running on permanent rails or a vehicle as respects which the Commissioners are satisfied that it is designed or constructed for off-road use (other than racing vehicles, scrambling vehicles or other sporting vehicles);

the Minister” means the Minister for Finance;

motor-cycle” means a vehicle specified in paragraph (a) of the definition of “mechanically propelled vehicle”;

owner” means—

(a) in relation to a vehicle (other than a vehicle specified in paragraph (b)), the person by whom the vehicle is kept,

(b) in relation to a vehicle which is the subject of a hire-purchase agreement or a lease, the person in possession of the vehicle under the agreement or lease;

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);

the Order of 1984” means the Imposition of Duties (No. 273) (Excise Duty on Motor-cycles) Order, 1984 (S.I. No. 354 of 1984);

prescribed” means prescribed by regulations made by the Commissioners under section 141 ;

the register” means the register of vehicles established and maintained by the Commissioners under section 131 and “registered” and other cognate words shall be construed accordingly;

special purpose vehicle” means a vehicle which is designed, constructed or adapted solely or mainly for a purpose other than the carriage of persons or goods;

vehicle” means a mechanically propelled vehicle.

Registration of vehicles by Revenue Commissioners.

131.—(1) (a) The Commissioners shall establish and maintain a register of all vehicles in the State (in this Chapter referred to subsequently as “the register”).

(b) The Commissioners may enter in the register such particulars in relation to a vehicle and its ownership and connected matters as they consider appropriate.

(c) The Commissioners may amend an entry in or delete an entry from the register.

(d) The register may be established and maintained in a form that is not legible if it is capable of being converted into a legible form.

(2) (a) The prescribed particulars of each vehicle that, on or after the 1st day of January, 1993, is not a registered vehicle shall be declared to the Commissioners for the purposes of registration.

(b) A vehicle in relation to which the prescribed particulars have been furnished under this subsection shall be deemed to be a registered vehicle.

(3) (a) Where a registered vehicle is converted, the prescribed particulars shall be declared to the Commissioners for the purpose of the entry in the register of particulars in relation to the conversion and the Commissioners may enter in the register such particulars in relation to the conversion as they consider appropriate.

(b) The owner of a vehicle which has been converted shall deliver to the Commissioners with the declaration under paragraph (a) in relation to the conversion the certificate in relation to the vehicle and the Commissioners shall enter on the certificate such particulars in relation to the conversion as they consider appropriate.

(4) A person shall not have in his possession or charge after the 1st day of January, 1993, an unregistered vehicle or a converted vehicle as respects which the prescribed particulars in relation to the conversion have not been declared to the Commissioners unless the person is an authorised person or the vehicle is the subject of an exemption under section 135 in force for the time being.

(5) The Commissioners shall assign in the prescribed manner a unique identification mark to each vehicle entered in the register and shall issue to the owner of the vehicle a certificate of registration in the prescribed form in respect of each such vehicle.

(6) (a) There shall be displayed in the prescribed manner on each registered vehicle in the State the identification mark assigned to it under subsection (5).

(b) An identification mark assigned to a vehicle under subsection (5) shall not be displayed on any other vehicle.

(c) A mark which purports to be but is not an identification mark assigned to a vehicle under subsection (5) shall not be displayed on a vehicle.

(d) A person (other than an authorised person) shall not have in his possession or charge a vehicle in respect of which there is a contravention of paragraph (a).

(e) A person shall not have in his possession or charge a vehicle in respect of which there is a contravention of paragraph (b) or (c).

(7) The Minister for the Environment shall have access to and may inspect and examine the register and—

(a) may take, or be supplied by the Commissioners with, such information from the register as he considers appropriate for the purpose of his functions, and

(b) take, or be supplied by the Commissioners with, copies of the register or of such extracts from the register as he considers appropriate for the purpose of his functions.

(8) The Roads Act, 1920, is hereby amended, with effect from the 1st day of January, 1993, by the substitution of the following section for section 6:

“6. (1) On the first application to a licensing authority for a licence in respect of a vehicle under section 1 of the Finance (Excise Duties) (Vehicles) Act, 1952 , the authority shall not issue the licence unless and until the authority is satisfied that the vehicle has been registered in the register maintained under section 131 of the Finance Act, 1992.

(2) For the purposes of this section, a certificate of registration under the said section 131 or such other (if any) evidence as the Minister for the Environment may, with the consent of the Minister for Finance, direct shall be sufficient evidence of the registration of the vehicle in the register aforesaid.”.

Charge of excise duty.

132. —(1) In addition to any other duty which may be chargeable, subject to the provisions of this Chapter and any regulations thereunder, with effect on and from the 1st day of January, 1993, a duty of excise, to be called vehicle registration tax, shall be charged, levied and paid at whichever of such rates as may stand specified for the time being by an Act of the Oireachtas is appropriate on—

(a) the registration of a vehicle, and

(b) a declaration under section 131 (3).

(2) Vehicle registration tax shall become due and be paid at the time of the registration of a vehicle or the making of the declaration aforesaid, as may be appropriate.

Chargeable value.

133. —(1) Where the rate of vehicle registration tax charged in relation to a category A vehicle or a category B vehicle is calculated by reference to the value of the vehicle, that value shall be taken to be the open market selling price of the vehicle at the time of the charging of the tax thereon.

(2) (a) For a new vehicle on sale in the State which is supplied by a manufacturer or sole wholesale distributor, such manufacturer or distributor shall declare to the Commissioners in the prescribed manner the price, inclusive of vehicle registration tax, which, in his opinion, a vehicle of that model and specification, including any enhancements or accessories fitted or attached thereto or supplied therewith by such manufacturer or distributor, might reasonably be expected to fetch on a first arm's length sale thereof in the open market in the State by retail.

(b) A price standing declared for the time being to the Commissioners in accordance with this subsection in relation to a new vehicle shall be deemed to be the open market selling price of each new vehicle of that model and specification:

Provided that where, at the time of its registration, a new vehicle has fitted or attached to it enhancements or accessories which have not been taken into account in the price declared under this subsection, an amount equal to the declared price, increased by the addition thereto of such amount as, in the opinion of the Commissioners, is the retail value of such enhancements or accessories, shall be deemed to be the open market selling price of the vehicle.

(c) Notwithstanding the provisions of paragraph (b), where a price is declared for a vehicle in accordance with this subsection which, in the opinion of the Commissioners, is higher or lower than the open market selling price at which a vehicle of a similar type and character is being offered for sale in the State at the time of such declaration, the open market selling price may be determined by the Commissioners for the purposes of this section.

(3) In this section—

new vehicle” means a vehicle which is less than 3 months old when reckoned from its first entry into service or which has travelled less than 3,000 kilometres;

open market selling price” means the price, inclusive of vehicle registration tax, which, in the opinion of the Commissioners, a vehicle, including any enhancements or accessories fitted or attached thereto or sold therewith, might reasonably be expected to fetch on a first arm's length sale thereof in the open market in the State by retail, subject to the provisions of subsection (2).

Permanent reliefs.

134. —(1) A vehicle may, subject to any conditions, restrictions or limitations prescribed by the Minister by regulations made by him under section 141 be registered without payment of vehicle registration tax if the vehicle is—

(a) the personal property of a private individual and is being brought permanently into the State by the individual when he is transferring his normal residence from a place outside the State to a place in the State,

(b) being brought permanently into the State as part of the capital goods and other equipment of a business undertaking which definitively ceases its activity outside the State and moves to the State in order to carry on a similar activity there,

(c) the personal property of a deceased person and is being brought permanently into the State by a person resident in the State, or a person or body of persons established in the State and engaged in a non-profit making activity, who either acquired by inheritance the ownership or beneficial ownership of such vehicle or is the personal representative resident in the State of the deceased person,

(d) given as a gift, in token of friendship or good will by an official body, public authority or group carrying on an activity in the public service or interest, which is located outside the State, to an official body, public authority or group carrying on an activity in the public service or interest, which is located in the State and is approved by the Commissioners for the purposes of this paragraph,

(e) for official use by an institution of the European Communities,

(f) for the personal use of officials or other members of the staff of an institution of the European Communities who transfer their residence to the State to take up a position there with an institution of the European Communities,

(g) supplied under diplomatic, consular or similar arrangements by virtue of the Diplomatic Relations and Immunities Acts, 1967 and 1976, and orders made thereunder.

(2) Effect may be given to the provisions of subsection (1) by means of a repayment of vehicle registration tax subject to any conditions the Commissioners see fit to impose.

(3) The reliefs allowed under the Disabled Drivers (Tax Concessions) Regulations, 1989 (S.I. No. 340 of 1989), shall apply with any necessary modifications to vehicle registration tax.

(4) A vehicle may be registered, subject to such conditions, limitations and restrictions (if any) as the Commissioners may impose, without payment of vehicle registration tax and with the repayment of any such tax paid, where the Commissioners are satisfied that such vehicle is for use—

(i) in the establishment or maintenance of an international air service using or involving the use of an airport in the State,

(ii) in the establishment or maintenance of radio or meteorological services or other aids to air navigation ancillary to any such international air service, or

(iii) for experimental purposes in connection with the establishment or maintenance of any such international air service.

(5) Whenever the Minister so thinks proper, he may authorise the Commissioners to register a vehicle, subject to such conditions, limitations or restrictions (if any) as they may impose, either without payment of vehicle registration tax or on payment of the tax at less than the rate ordinarily chargeable or, where the said tax has been paid, to repay the tax in whole or in part.

Temporary exemption from registration.

135. —A vehicle which is temporarily brought into the State may be exempted by the Commissioners from the requirement to be registered, in such manner and subject to such conditions, restrictions and limitations as the Minister may prescribe by regulations made by him under section 141 if the vehicle is—

(a) brought into the State by a person established outside the State for his private or business use,

(b) brought into the State solely for the purpose of a competition, exhibition, show, demonstration, or similar purpose and is not intended to be sold or offered for sale in the State and is intended to be taken out of the State on the fulfilment of such purpose, or

(c) designed or specially adapted as professional equipment brought into the State by a person established outside the State for use exclusively by such person or under his personal supervision.

Authorisation of manufacturers, distributors and dealers and periodic payment of duty.

136. —(1) Notwithstanding the provisions of section 131 , a person may be authorised by the Commissioners to manufacture, distribute, deal in, deliver, store, repair or modify unregistered vehicles and to convert registered vehicles.

(2) A person shall not be authorised under this section unless he appears to the Commissioners to satisfy such requirements as they may think fit to impose.

(3) The Commissioners may, at any time for reasonable cause (which shall be stated to the authorised person) and following such notice as is reasonable in the circumstances, revoke an authorisation made under this section or vary its terms.

(4) An authorised person shall not deliver, send out or otherwise make available for use an unregistered vehicle other than to another authorised person.

(5) An authorised person shall not deliver, send out or otherwise make available for use a vehicle which, but for compliance with this subsection, would be unregistered, to a person who is not an authorised person without first—

(a) declaring the prescribed details of the vehicle to the Commissioners in accordance with section 131 , and

(b) paying vehicle registration tax in respect of the registration of the vehicle.

(6) For the purposes of subsection (5) the Commissioners may, subject to compliance with such conditions for securing payment as they may think fit to impose, permit payment of vehicle registration tax to be deferred to a day not later than the 15th day of the month following that in which the said tax is charged.

(7) Notwithstanding the provisions of subsections (4) and (5), the Commissioners may, subject to compliance with such conditions as they may think fit to impose, allow an unregistered vehicle to be delivered by an authorised person for temporary display or exhibition.

(8) No provision of this section shall be deemed to permit the use of an unregistered vehicle on a public road.

Accountability for unregistered vehicles and converted vehicles.

137. —An authorised person shall account to the satisfaction of the Commissioners in the prescribed manner for all unregistered vehicles and converted vehicles received by him or manufactured by him.

Appeals.

138. —(1) Any person who has paid or who is liable to pay vehicle registration tax may appeal to the Commissioners against the amount of tax charged.

(2) An appeal under this section (referred to subsequently as “an appeal”) shall be in writing and shall set forth in detail the grounds of appeal.

(3) An appeal shall be lodged with the Commissioners within a period of 21 days from the date on which vehicle registration tax became due.

(4) An appeal shall be determined by the Commissioners within a period of 21 days from its lodgement with the Commissioners and, for that purpose, the vehicle concerned shall be produced to the Commissioners for inspection, if so required.

(5) The Commissioners shall notify an appellant in writing of the result of their determination of his appeal.

(6) Where the Commissioners determine on appeal that the amount due in respect of vehicle registration tax is less than the amount paid, they shall repay the amount overpaid to the appellant concerned.

(7) Where the Commissioners determine on appeal that the amount due in respect of vehicle registration tax is greater than the amount paid, the appellant concerned shall pay the amount underpaid within the prescribed time limit.

Offences and penalties.

139. —(1) It shall be an offence under this subsection for a person, in respect of a vehicle in the State—

(a) to make a declaration under section 131 which is false or in any material respect misleading or to allow any other person to make such a declaration on his behalf,

(b) to be in possession of a vehicle on which an identification mark referred to in section 131 (6) is not displayed or is not displayed in the prescribed manner,

(c) to display an identification mark on the vehicle in contravention of section 131 (6),

(d) to destroy, mutilate, deface, alter, amend or in any other way interfere with a certificate without authorisation from the Commissioners,

(e) to fail to make a declaration under section 133 (2) (a), or to make it in the prescribed manner, when required to do so by the Commissioners, or

(f) to contravene or fail to comply, whether by act or omission, with any other provision of this Chapter or of regulations under section 141 .

(2) Without prejudice to any other penalty to which he may be liable, any person guilty of an offence under subsection (1) shall be liable on summary conviction to a penalty under the law relating to excise of £1,000.

(3) It shall be an offence under this subsection for a person, in respect of a vehicle in the State—

(a) to be in possession of the vehicle if it is unregistered unless he is an authorised person or the vehicle is the subject of an exemption under section 135 for the time being in force and the vehicle is being used in accordance with any conditions, restrictions or limitations referred to in section 135 ,

(b) if the vehicle is the subject of an exemption under section 134 , to be in possession of the vehicle other than in accordance with any conditions, restrictions or limitations referred to in section 134 ,

(c) to issue or to be in possession of a document which purports to be, but is not, a certificate,

(d) to fail to pay any vehicle registration tax due by him,

(e) if the vehicle is an unregistered vehicle or a converted vehicle, to fail to account for it in accordance with section 137 , or

(f) if the vehicle is an unregistered vehicle or a converted vehicle in relation to which particulars of the conversion have not been declared in accordance with section 131 or a converted vehicle in relation to which particulars of the conversion have been so declared but vehicle registration tax has not been paid on the declaration, to deliver the vehicle to a person other than an authorised person.

(4) Without prejudice to any other penalty to which he may be liable, any person guilty of an offence under subsection (3) shall be liable on summary conviction to a penalty under the law relating to excise of £1,000.

(5) A vehicle in respect of which an offence under subsection (3) was committed shall be liable to forfeiture.

Evidence.

140. —(1) In any proceedings for an offence under this Chapter in respect of failure to pay any amount of vehicle registration tax, it shall be presumed until the contrary is shown that the vehicle registration tax in respect of the vehicle to which the charge relates has not been paid.

(2) A certificate or a document purporting to be signed by an officer of the Commissioners and to contain particulars extracted from the register or a document purporting to be signed by an officer of the Commissioners and to contain particulars extracted from any other records relating to vehicles shall, without proof of the signature of such officer, or that he was an officer of the Commissioners, be evidence, until the contrary is shown, of the particulars aforesaid stated in the certificate or document.

Regulations.

141. —(1) (a) The Commissioners may make such regulations as they consider necessary or expedient for the purpose of managing the registration of vehicles and managing, securing and collecting vehicle registration tax.

(b) The Commissioners shall not make regulations for a purpose specified in subsection (3).

(2) In particular, but without prejudice to the generality of subsection (1), regulations under subsection (1) may—

(a) prescribe the method of establishment and maintenance of the register,

(b) prescribe the particulars to be declared to the Commissioners under section 131 ,

(c) prescribe the manner in which a declaration under section 131 shall be made,

(d) prescribe the form and contents of certificates,

(e) prescribe the manner of assigning identification marks under section 131 (5),

(f) prescribe the size, shape and character of the identification marks aforesaid and the manner in which they are to be rendered easily distinguishable, whether by night or by day,

(g) require that specified particulars shall be marked on a vehicle and shall be accessible and legible,

(h) prescribe the method of charging, securing and collecting vehicle registration tax,

(i) make provision in relation to the authorisation of persons under section 136 ,

(j) make provision in relation to the manufacture, storage, conditions of use and disposal of unregistered vehicles and of converted vehicles in respect of which any vehicle registration tax has not been paid,

(k) require an authorised person to keep in a specified manner, and to preserve for a specified period, specified records and accounts relating to the receipt, manufacture, delivery and sale of unregistered or converted vehicles and to allow an officer of the Commissioners, duly authorised by them in that behalf, on production of his authorisation if so requested by any person affected, to inspect and take copies of or extracts from such records and accounts and any other books or documents kept by him relating to any of the matters aforesaid,

(l) require an authorised person to make proper entry with the proper officer of the Commissioners of all premises intended to be used by him in the carrying on of his business and to provide for the method of entry with the said officer,

(m) prescribe the form and contents of declarations under section 133 and the times at which they shall be made, and

(n) prescribe the manner of accounting for vehicles under section 137 .

(3) The Minister may make such regulations as he considers necessary or expedient for the purpose of giving full effect to sections 134 and 135 .

(4) In particular, but without prejudice to the generality of subsection (3) regulations under subsection (3) may—

(a) prescribe the criteria for eligibility for the remission or repayment of vehicle registration tax,

(b) prescribe the amount of vehicle registration tax that may be remitted or repaid in respect of vehicles or specified vehicles or classes of vehicles,

(c) specify the time limits within which applications to the Commissioners for remission or repayment of vehicle registration tax under section 134 shall be made,

(d) prohibit the grant of such remission or repayment as aforesaid to a person in respect of vehicles in excess of a specified number,

(e) specify the periods during which a vehicle, in respect of which vehicle registration tax has been remitted or repaid, may not be disposed of, hired out or lent, and

(f) provide for such other matters as the Minister considers necessary or expedient for the purposes of giving full effect to this subsection.

(5) Regulations under this Chapter shall be laid before Dáil Éireann as soon as may be after they are made and, if a resolution annulling the regulations is passed by Dáil Éireann within the next 21 days on which Dáil Éireann has sat after the regulations have been laid before it, the regulations shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.

Powers of officers.

142. —(1) An officer of the Commissioners, duly authorised by the Commissioners in that behalf, may, on production of his authorisation if so requested by a person affected, at all reasonable times, enter premises in which the manufacture, distribution, storage, repair, modification, importation, dealing, delivery or disposal of vehicles is reasonably believed by the officer to be carried on or in which books, accounts or other documents or records relating to such activities are reasonably believed by such officer to be stored or kept and may there—

(a) require any person to produce all books, accounts or other documents or records relating to such activities and, in the case of such information in a non-legible form (including such information in a computer), to produce it in a legible form or to reproduce it in a permanent legible form,

(b) make such search and investigation as the officer shall think proper,

(c) inspect and take copies of or extracts from any such books, accounts or other documents or records there found which are reasonably believed by the officer to relate to such activities as aforesaid, and

(d) remove and retain the said books, accounts or other documents or records for such period as may be reasonable for their further examination,

and such person shall provide to such officer all facilities and assistance necessary for the exercise by such officer of any power conferred on him by this subsection.

(2) (a) Any person in charge of a moving vehicle shall, at the request of an officer of the Commissioners in uniform, stop the vehicle.

(b) Any person in charge of a vehicle shall, at the request of an officer of the Commissioners, duly authorised by them in that behalf and on production of his authorisation if so requested by any person affected—

(i) allow the vehicle to be examined by the officer,

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

(iii) within such time and in such manner as may be specified by the officer, produce and permit his inspection of and the taking of copies of or extracts from all such books and documents relating to the vehicle as are reasonably required by the officer and are in the possession, custody or procurement of such person.

(3) Whenever an officer of the Commissioners reasonably suspects that—

(a) a vehicle has not been registered, or

(b) a vehicle has been converted and a declaration in relation to the conversion has not been made under section 131 , or

(c) any vehicle registration tax in respect of a vehicle has not been paid,

the officer, if duly authorised by the Commissioners in that behalf and on production of his authorisation if so requested by any person affected, may detain the vehicle until such examination, enquiries or investigations as may be deemed necessary by the officer, or by another officer of the Commissioners, have been made for the purpose of determining to the satisfaction of either such officer whether or not the vehicle has been registered, the declaration aforesaid has been made or the vehicle registration tax has been paid, as may be appropriate.

(4) When a determination referred to in subsection (3) has been made in respect of a vehicle, or upon the expiry of a period of one month from the date on which the vehicle was detained under the said subsection, whichever is the earlier, the vehicle shall be seized as liable to forfeiture under the statutes which relate to duties of excise and the management thereof and any instrument relating to the duties of excise made under statute or released.

Transitional provisions.

143. —(1) A vehicle registered by a licensing authority for use in a public place before the 1st day of January, 1993, shall be deemed to be a registered vehicle.

(2) Any vehicle on which motor vehicle excise duty has been paid, secured, relieved or remitted under the Order of 1979 or the Order of 1984 before the 1st day of January, 1993, and which is required to be licensed under the Act of 1952 for use in a public place but which has not been so licensed before that date shall be entered in the register without payment of the duty imposed by section 132 .

Application of enactments.

144. —The provisions of the statutes which relate to the duties of excise and the management thereof and of any instrument relating to duties of excise made under statute, and not otherwise applied by this Chapter, shall, with any necessary modifications, apply in relation to registration, vehicle registration tax and declarations under section 131 (3) as they apply to duties of excise.