I move:
(1) That in this Resolution "the Act" means the Finance (Excise Duties) (Vehicles) Act, 1952 (No. 24 of 1952).
(2) That the Act shall, as respects licences under section 1 of the Act taken out for periods beginning on or after the 1st day of March, 1985, be amended by the substitution in paragraph 4 of Part I of the Schedule thereto of—
(a) "£30" for "£15" (inserted by the Finance Act, 1983 (No. 15 of 1983)), in subparagraph (a),
(b) "£30" for "£15" (inserted by the Finance Act, 1983), in subparagraph (b) (inserted by the Finance Act, 1973 (No. 19 of 1973)), and
(c) "£30" for "£15" (inserted by the Finance Act, 1983), in subparagraph (c) (inserted by the Finance Act, 1973).
(3) (a) That, subject to subparagraphs (b) and (c) of this paragraph, the Act shall, as respects licences under section 1 thereof taken out for periods beginning on or after the 1st day of March, 1985, be amended by the substitution in Part I of the Schedule thereto (as amended by section 80 of the Finance Act, 1984 (No. 9 of 1984)) of the following subparagraph for subparagraph (d) of paragraph 6:
"(d) other vehicles to which this paragraph applies—
|
not exceeding 8 horse-power |
£8.50 for each unit or part of a unit of horse-power |
|
exceeding 8 horse- power and not exceeding 12 horse- power |
£11 for each unit or part of a unit of horse-power |
|
exceeding 12 horse- power and not exceeding 15 horse- power |
£13 for each unit or part of a unit of horse-power |
|
exceeding 15 horse- |
£14 for each |
|
power and not |
unit or part of |
|
exceeding 16 horse- |
a unit of |
|
power |
horse-power |
|
exceeding 16 horse- power and not exceeding 20 horse- power |
£16 for each unit or part of a unit of horse-power |
|
exceeding 20 horse- power |
£17 for each unit or part of a unit of horse-power |
|
electrically propelled |
£58”. |
(b) That subparagraph (a) of this paragraph shall not have effect in relation to any vehicle—
(i) which is used as a small public service vehicle within the meaning of the Road Traffic Act, 1961 (No. 24 of 1961), and for no other purpose, or
(ii) which is fitted with a taximeter and is lawfully used as a street service vehicle within the meaning of the said Road Traffic Act, 1961, or for purposes incidental to such user and for no other purpose.
(c) That subparagraph (a) of this paragraph shall not have effect in relation to vehicles specified in Article 3 of the Imposition of Duties (No. 170) (Excise Duties) (Vehicles) Order, 1968 (S.I. No. 68 of 1968), as amended by the Imposition of Duties (No. 216) (Excise Duties) (Vehicles) Order, 1975 (S.I. No. 5 of 1975).
(4) It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).