Finance Act, 1976


Excise Duties on Mechanically Propelled Vehicles

Chapter I


Interpretation and commencement (Part V).

64.—(1) In this Part—

“the Act of 1920” means the Roads Act, 1920 ;

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

“general licence” means a licence issued under section 9 of the Act of 1920;

“licensing authority” means a county council or the corporation of a county borough;

“the Minister” means the Minister for Local Government;

“motor dealer” means a person who carries on the business of manufacturing, repairing or selling vehicles to which this Part applies;

“prescribed” means prescribed by regulations made by the Minister under this Part;

“public place” means any street, road or other place to which the public have access with vehicles, whether as of right or by permission and whether subject to or free of charge;

“relevant licensing authority” means, in relation to a vehicle, the licensing authority in whose functional area the vehicle is for the time being ordinarily kept or in case the vehicle is not ordinarily kept in a particular such area, the licensing authority in whose functional area is situate the principal place of business of the person by whom the vehicle is kept or the place where he ordinarily resides;

“relevant person”, in relation to a vehicle, means a person whose name is most recently entered in relation to the registration of the vehicle pursuant to the Act of 1920;

“vehicle”, except where the context otherwise requires, means a mechanically propelled vehicle;

“vehicle excise duty” means the duty of excise charged and levied under section 1 of the Act of 1952.

(2) A person shall for the purposes of this Part be regarded as keeping a vehicle in a public place if he causes it to be in such place for any period, however short.

(3) This Part, other than section 79, shall come into operation on such day or days as may be fixed therefor by order or orders of the Minister, either generally or with reference to any particular purpose or provision and different days may be so fixed for different purposes and different provisions of this Part.