Local Government (Financial Provisions) Act, 1997
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Interpretation. |
1.—(1) In this Act, unless the context otherwise requires— | |
“the Act of 1952” means the Finance (Excise Duties) (Vehicles) Act, 1952 ; | ||
“car tax” means the duty imposed by the Act of 1952 in respect of a licence taken out under section 1 of that Act in relation to a vehicle referred to in— | ||
(a) subparagraph (a) or (b) of paragraph 1, or | ||
(b) subparagraph (d) of paragraph 6, | ||
of Part I of the Schedule to the Act of 1952 (inserted by the Finance Act, 1991 , and amended by section 163 of the Finance Act, 1992 ), and as chargeable, leviable and payable in accordance with the provisions of the Act of 1952; | ||
“the Central Motor Tax Account” has the meaning assigned to it by the Road Vehicles (Registration and Licensing) Order, 1958 ( S.I. No. 15 of 1958 ); | ||
“the Council” has the meaning assigned to it by section 7 ; | ||
“the Department” means the Department of the Environment; | ||
“driver licence duties” means duties imposed by section 4(1A) (inserted by the Finance Act, 1961 , and amended by the Finance Act, 1989 ) of the Act of 1952, and as chargeable, leviable and payable in accordance with that section; | ||
“enactment” includes an instrument made under an enactment; | ||
“estimate of expenses” has the meaning assigned to it by the City and County Management (Amendment) Act, 1955 ; | ||
“functions” includes powers and duties and a reference to the performance of functions includes, with respect to powers and duties, a reference to the exercise of the powers and the carrying out of the duties; | ||
“the Fund” has the meaning assigned to it by section 4 ; | ||
“local authority” means— | ||
(a) the council of a county, | ||
(b) the corporation of a county or other borough, | ||
(c) the council of an urban district, and | ||
(d) the commissioners of a town; | ||
“local government auditor” means an auditor referred to in section 68 (2) of the Local Government Act, 1941 ; | ||
“the Minister” means the Minister for the Environment; | ||
“Motor Tax Account” has the meaning assigned to it by the Road Vehicles (Registration and Licensing) Order, 1958; | ||
“motor vehicle tax” means the duty imposed by the Act of 1952 in respect of a licence taken out under section 1 of that Act, and as chargeable, leviable and payable in accordance with the provisions of that Act; | ||
“prescribed” means prescribed by regulations made by the Minister under this Act; | ||
“urban authority” means the corporation of a borough, other than a county borough, or the council of an urban district. | ||
(2) In this Act— | ||
(a) a reference to a section is a reference to a section of this Act unless it is indicated that reference to some other enactment is intended, | ||
(b) a reference to a subsection or paragraph is a reference to a subsection or paragraph of the provision in which the reference occurs unless it is indicated that reference to some other provision is intended, | ||
(c) a reference to any enactment is a reference to that enactment as amended, extended or adapted by or under any subsequent enactment (including this Act). |