Finance Act, 1992
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Motor vehicles. |
151.—(1) In this section— | |
“the former category B motor vehicles” means the motor vehicles which, by virtue of subsection (2), cease to be category B motor vehicles for the purposes of the Order of 1979; | ||
“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. 272) (Excise Duties on Motor Vehicles) Order, 1984 ( S.I. No. 353 of 1984 ). | ||
(2) The Order of 1979 is hereby amended in paragraph 3 (a)— | ||
(a) by the substitution of the following for the definition of “category B motor vehicles”: | ||
“‘category B motor vehicles’ means motor vehicles (excluding category A motor vehicles, ambulances, hearses, omnibuses and special purpose vehicles) which are of not more than 3 tonnes unladen weight and which have 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 Revenue Commissioners: | ||
Provided that motor vehicles— | ||
(a) on which, but for this proviso, the duty imposed by paragraph 4 (1) of this Order would fall to be charged after the passing of the Finance Act, 1992, | ||
(b) which are of not more than 1.3 tonnes unladen weight, and | ||
(c) of which the roofed area to the rear of the driver's seat has a load volume of more than 2 cubic metres when measured in such manner as may be approved by the Revenue Commissioners, | ||
shall not be regarded as category B motor vehicles;”, | ||
(b) by the substitution of “other motor vehicles” for “motor vehicles referred to in paragraph 4 (4) of this Order” in the definition of “manufacture”, and | ||
(c) by the substitution of “a motor vehicle other than a category A motor vehicle” for “a category B motor vehicle” in the definition of “motor vehicle”. | ||
(3) The duty of excise imposed by paragraph 4 (1) of the Order of 1979 shall be charged, levied and paid, as on and from the 30th day of January, 1992— | ||
(a) at the rate of an amount equal to 20 per cent. of the chargeable value in so far as it is chargeable on certain category A motor vehicles (being category A motor vehicles which have engines of a cylinder capacity less than or equal to 2012 cubic centimetres) in lieu of the rate specified in section 76 (ii) of the Finance Act, 1986 , | ||
(b) at the rate of an amount equal to 12.5 per cent. of the chargeable value in so far as it is chargeable on category B motor vehicles in lieu of the rate specified in paragraph 5 of the Order of 1984, and | ||
(c) at the rate of an amount equal to nil per cent. of the chargeable value in so far as it is chargeable on motor vehicles other than category A motor vehicles or category B motor vehicles in lieu of the rate specified in respect of the former category B motor vehicles in paragraph 5 of the Order of 1984. |