Finance (No. 2) Act, 1992

Chapter II

Excise Duties on, and Licensing of, Vehicles

Interpretation ( Chapter II ).

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

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

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

“the Act of 1992” means the Finance Act, 1992 ;

“licensing authority” means the council of a county, or the corporation of a county borough, which grants licences under section 1 of the Act of 1952 or driving licences or provisional licences under Part III of the Road Traffic Act, 1961 ;

“the Minister” means the Minister for the Environment;

“owner” has the meaning assigned to it by section 130 of the Act of 1992 and cognate words shall be construed accordingly;

“the register” means the register established and maintained by the Revenue Commissioners under section 131 of the Act of 1992 and cognate words shall be construed accordingly;

“prescribed” means prescribed by the Minister by regulations;

“vehicle” means a mechanically propelled vehicle within the meaning of section 130 of the Act of 1992.