PART 2

Customs and Excise

Chapter 1

Vehicle Registration Tax

78. —In this Chapter “the Act of 1992” means the Finance Act, 1992 .

79. — Section 130 (as amended by the Finance (No. 2) Act, 1992 ) of the Act of 1992 is hereby amended by the insertion in the definition of “mechanically propelled vehicle” after “adapted and used for invalids” of “or a vehicle as respects which the Commissioners are satisfied that it is not capable of being propelled mechanically”.

80. —As respects vehicle registration tax charged, levied and paid as on and from the 1st day of January, 1998, section 132 of the Act of 1992 is hereby amended in subsection (3) (inserted by the Finance (No. 2) Act, 1992 )—

(a) in paragraph (a), by the substitution of “28 per cent.” for “29.25 per cent.” (inserted by section 85 of the Finance Act, 1994 ), and

(b) in paragraph (b), by the substitution of “22.5 per cent.” for “23.2 per cent.” (inserted by section 85 of the Finance Act, 1994 ).

81. — Section 134 of the Act of 1992 is hereby amended—

(a) in subsection (11) (inserted by section 54 of the Finance Act, 1993 ), by the addition of the following proviso to paragraph (b):

“Provided that for the purposes of subsections (11) to (14) a vehicle shall not include a vehicle hired, lent or otherwise given or arranged by an authorised person as a replacement vehicle for a vehicle either being repaired or due to be repaired by him or on his behalf and not previously declared under subsection (11).”,

(b) by the substitution of the following subsection for subsection (13) (inserted by section 54 of the Finance Act, 1993 ):

“(13) A repayment to a person under subsection (11) shall not be made—

(a) where a vehicle has travelled less than 5,000 miles from the date of its declaration for registration,

(b) where a vehicle is removed from hire within 3 months of the date of its declaration for registration,

(c) where a vehicle is removed from hire prior to the 31st day of August in the year of its declaration for registration,

(d) where a vehicle is not at a premises used by the person for the purpose of carrying on the business of hiring vehicles under short-term self-drive contracts within 10 working days of the date of its declaration for registration,

(e) where any vehicle registration tax or value-added tax payable by the person by the date of repayment has not been paid, or

(f) in respect of a vehicle on which motor vehicle excise duty under the Order of 1979 has been paid prior to the 1st day of January, 1991.”,

and

(c) in subsection (15) (inserted by section 54 of the Finance Act, 1993 ) by the insertion of the following paragraph after paragraph (a):

“(aa) the vehicle or motor-cycle, as the case may be, has been kept and used for the purpose of demonstration for a period of not less than 3 months from the date of registration, and”.

82. — Section 139 of the Act of 1992 is hereby amended in subsection (3)—

(a) by the deletion of “or” where it last occurs in paragraph (e),

and

(b) by the insertion of the following paragraph after paragraph (e):

“(ee) to be in possession of the vehicle if it is 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 unless he is an authorised person, or”.