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VEHICLES (EXCISE) ACT (NORTHERN IRELAND) 1972 VEHICLES (EXCISE) ACT (NORTHERN IRELAND) 1972 - LONG TITLE An Act to consolidate the law relating to excise duties on mechanically propelled vehicles, and to the licensing and registration of such vehicles, with amendments, including amendments providing for the transfer of certain functions from county councils to the Ministry of Home Affairs and for continuous liability to duty; and for purposes connected therewith.{1} [28th March 1972] Excise duty on, and licensing of, mechanically propelled vehiclesCharge of duty. VEHICLES (EXCISE) ACT (NORTHERN IRELAND) 1972 - SECT 1 1.(1) Subject to the provisions of this Act, a duty of excise shall be charged in respect of every mechanically propelled vehicle used or kept on any public road in Northern Ireland and shall be paid upon a licence to be taken out by the person keeping the vehicle. (2) The duty chargeable under this section in respect of a vehicle of any description shall be chargeable by reference to the annual rate applicable in accordance with the provisions of that one of the first five Schedules which relates to vehicles of that description. (3) For the purposes of the said duty, in so far as chargeable in respect of the keeping of a vehicle on a road, a vehicle shall be deemed (a)to be chargeable with the like duty as on the occasion of the issue of the vehicle licence or last vehicle licence issued for the vehicle under this Act, and to be so chargeable by reference to the rate specified in the same Schedule as on that occasion; or (b)if no vehicle licence has been issued for the vehicle under this Act, to be chargeable by reference to the rate applicable to it under Schedule 5. (4) Nothing in this section shall operate so as to render lawful the keeping of a vehicle for any period, in any manner or at any place, if to do so would be unlawful apart from this section. VEHICLES (EXCISE) ACT (NORTHERN IRELAND) 1972 - SECT 2 Commencement and duration of licences, and rate of duty. 2.(1) A vehicle licence may be taken out (a)in the case of any vehicle, for any period of twelve months; (b)in the case of any vehicle the annual rate of duty applicable to which exceeds [#18], for any period of [six months]; (c)in the case of (i)a vehicle which is chargeable with duty by reference to the annual rate applicable in accordance with Schedule 2, being a hackney carriage having a seating capacity for more than twenty persons and used only during such holiday seasons as may be prescribed; (ii)a goods vehicle which is authorised to be used on roads by virtue of an order made under [Article 29(3) of the Road Traffic (Northern Ireland) Order 1981] and the unladen weight of which exceeds eleven tons; for any period of seven consecutive days and such a licence is in this Act referred to as a "seven day licence". (2) A vehicle licence shall, subject to the provisions of section 13, first have effect on the day specified by the applicant in the application for the licence. (3) A licence for a period of four months shall expire with such day in the fourth month after that in which the licence first has effect as corresponds to the day preceding that on which it first has effect, so however, that a licence for that period shall (a)if it first has effect on the first day of a month, expire with the last day of the third month after that month; and (b)if it first has effect on the 30th or 31st October, expire with the last day of the following February. (4) A licence which first has effect before the day on which it is issued shall not affect any criminal liability incurred before that day. (5) The duty payable on a vehicle licence for a vehicle of any description shall (a)if the licence is taken out for a period of twelve months, be paid at the annual rate of duty applicable to vehicles of that description; (b)if the licence is taken out for a period of [six months, be paid at a rate equal to one half of the said annual rate plus ten per cent. of that amount]; (c)if the licence is taken out for a period of seven days, be paid at a rate equal to one fifty-second of the said annual rate plus ten per cent. of that amount; (6) Notwithstanding anything in this Act, the Ministry of Home Affairs (in this Act referred to as "the Ministry") may, during the period of two years beginning with and including the day when this subsection first takes effect, provide by regulations that, in such cases as may be determined by or under the regulations, the duration of a licence taken out after the coming into force of the regulations shall be longer or shorter, by such period not exceeding thirty days as may be so determined, than its duration would have been apart from the regulations; and, where the duration of a licence is altered by virtue of this subsection, the duty payable upon the licence shall be increased or reduced proportionately. (7) At the expiration of the period of two years mentioned in subsection (6), that subsection shall cease to have effect, but without prejudice to any licence issued or any payment made or falling to be made by virtue of any regulations in force under that subsection immediately before the expiration of that period. VEHICLES (EXCISE) ACT (NORTHERN IRELAND) 1972 - SECT 3 Licensing, registration and collection of duty. 3.(1) The functions conferred on county councils by section 8 of the Vehicles (Excise) Act (Northern Ireland) 1954 shall, as from the date of the commencement of this Act, be transferred to the Ministry and, accordingly, as from that date, those functions shall be exercisable, and the duties chargeable under this Act shall be levied, by the Ministry. (2) For the purposes of this Act, the provisions of the Transferred Excise Duties Act specified in Part I of Schedule 6 shall, with the modifications thereof specified in Part II of that Schedule, apply in relation to licences under this Act and the duty payable thereon in like manner as those provisions apply in relation to transferred excise licences and transferred excise duties within the meaning of the Transferred Excise Duties Act. (3) Any expenses incurred by the Ministry in carrying this Act into effect may be defrayed out of money provided by Parliament. 1954 c.17 VEHICLES (EXCISE) ACT (NORTHERN IRELAND) 1972 - SECT 4 4.(1) No duty shall be chargeable under this Act in respect of mechanically propelled vehicles of any of the following descriptions (a)fire engines; (b)vehicles kept by a fire authority while they are used or kept on a road for the purposes of its fire brigade service; (c)ambulances; (d)road rollers; (e)vehicles used on tram lines; (f)vehicles used or kept on a road for no purpose other than the haulage of lifeboats and the conveyance of the necessary gear of the lifeboats which are being hauled; (g)vehicles (including cycles with an attachment for propelling them by mechanical power) which do not exceed [ten] hundred-weight in weight unladen and are adapted, and used or kept on a road, for invalids; (h)road construction vehicles used or kept on a road solely for the conveyance of built-in road construction machinery (with or without articles or material used for the purposes of that machinery); (i)vehicles constructed or adapted, and used, solely for the conveyance of machinery for spreading material on roads to deal with frost, ice or snow or for the conveyance of such machinery and articles and material used for the purposes of that machinery; (j)district council's watering vehicles; (k)tower wagons used solely by a street lighting authority, or by any person acting in pursuance of a contract with such an authority, for the purpose of installing or maintaining materials or apparatus for lighting streets, roads or public places. (2) In this section "built-in road construction machinery", in relation to a vehicle, means road construction machinery built in as part of the vehicle or permanently attached thereto; "district council's watering vehicle" means a vehicle used by a district council, or by any person acting in pursuance of a contract with that council, for the purpose of cleansing or watering roads or cleansing gulleys; "road construction machinery" means a machine or contrivance suitable for use for the construction or repair of roads and used for no purpose other than the construction or repair of roads at the public expense; "road construction vehicle" means a vehicle constructed or adapted for use for the conveyance of built-in road construction machinery and not constructed or adapted for the conveyance of any other load except articles and material used for the purposes of that machinery; "street lighting authority" means any district council or Ministry having power under any statutory provision to provide or maintain materials or apparatus for lighting streets, roads or public places; "tower wagon" has the same meaning as in Schedule 4. VEHICLES (EXCISE) ACT (NORTHERN IRELAND) 1972 - SECT 5 Exemptions from duty of certain descriptions of vehicles. 5. A mechanically propelled vehicle shall not be chargeable with any duty under this Act by reason of its use on public roads (a)solely for the purpose of submitting it by previous arrangement for a specified time on a specified date for, or bringing it away from, a prescribed test; or (b)in the course of a prescribed test, solely for the purpose of taking it to, or bringing it away from, any place where a part of the test is to be or, as the case may be, has been carried out, or of carrying out any part of the test, the person so using it being a prescribed person; or (c)where a prescribed certificate is refused on a prescribed test, solely for the purpose of delivering it by previous arrangement for a specified time on a specified date at a place where any work is to be done on it to remedy the defects on the ground of which the certificate was refused, or bringing it away from a place where such work has been done on it to remedy such defects. VEHICLES (EXCISE) ACT (NORTHERN IRELAND) 1972 - SECT 6 Exemptions from duty in connection with vehicle testing, etc. 6.[(1) A mechanically propelled vehicle shall not be chargeable with any duty under this Act if it has been supplied to the person keeping it by a taxable person within the meaning of section 4 of the Finance Act 1972 and the supply has been zero-rated in pursuance of subsection (7) of section 12 of that Act; but, if, at any time, the value added tax that would have been chargeable on the supply but for the zero-rating becomes payable under subsection (8) of that section, or would have become so payable but for any authorisation or waiver under that subsection, then the provisions of subsection (3) of this section shall apply in relation to that vehicle.] [(2) Where, in the case of any mechanically propelled vehicle, it is shown to the satisfaction of the Ministry (a)that the vehicle is not chargeable with purchase tax; and (b)that the vehicle is being acquired from a person who is for the time being recognised as a manufacturer of such vehicles by the Ministry and who is the manufacturer of the vehicle; and (c)that the person so acquiring the vehicle would fall to be treated as an overseas resident for the purposes of the said section 23; (3) Where, under subsection (1) [or (2)], the provisions of this subsection are to apply in relation to a vehicle, the vehicle shall be deemed never to have been exempted from duty under subsection (1) [or (2)] and, without prejudice to the provisions of section 9, unless, or except to the extent that, the Ministry sees fit to waive payment of the whole or part of the duty, there shall be recoverable by the Ministry as a debt due to it (a)from the person by whom the vehicle was acquired from its manufacturer, the duty in respect of the whole period since the registration of the vehicle; or (b)from any other person who is for the time being the keeper of the vehicle, the duty in respect of the period since the vehicle was first kept by that other person; Exemptions from duty in respect of vehicles acquired by overseas residents. VEHICLES (EXCISE) ACT (NORTHERN IRELAND) 1972 - SECT 7 7.(1) If an applicant for a vehicle licence satisfies the Ministry that the vehicle is intended to be used on public roads (a)only in passing from land in his occupation to other land in his occupation; and (b)for distances not exceeding in the aggregate six miles in any calendar week; [(2) A mechanically propelled vehicle shall not be chargeable with any duty under this Act by reason of its use by or for the purposes of a person (" disabled person') suffering from a physical defect or disability or by reason of its being kept for such use if (a)it is registered under this Act in the name of that person; and (b)he has obtained, or is eligible for, a grant under Article 30(2) of the Health and Personal Social Services (Northern Ireland) Order 1972 in relation to that vehicle or is in receipt of a mobility allowance; and (c)no other vehicle registered in his name under this Act is exempted from duty under this subsection or subsection (2A); [(2A) A mechanically propelled vehicle [suitable] for use by a person having a particular disability that so incapacitates him in the use of his limbs that he has to be driven and cared for by a full-time constant attendant and registered in the name of such a disabled person under this Act shall not be chargeable with any duty under this Act by reason of its use by or for the purposes of that disabled person or by reason of its being kept for such use where Para.(a) rep. (retrosp.) by 1975 c.7 s.59 sch.13 Pt.II (b)the disabled person is sufficiently disabled to be eligible under the Health Services Act (Northern Ireland) 1971 for an invalid tricycle but too disabled to drive it]; [and (c)no vehicle exempted from duty under subsection (2) is (or by virtue of that subsection is deemed to be) registered in his name under this Act.] (3) A mechanically propelled vehicle shall not be chargeable with any duty under this Act by reason of its use for clearing snow from public roads by means of a snow plough or similar contrivance, whether forming part of the vehicle or not, or by reason of its being kept for such use or by reason of its use for the purpose of going to or from the place where it is to be used for clearing snow from public roads by those means. (4) Regulations under this Act may provide that, in such cases and subject to such conditions as may be prescribed, a mechanically propelled vehicle shall not be chargeable with any duty under this Act by reason of any use made of it for the purpose of a public body's functions in connection with civil defence as defined in the Civil Defence Act (Northern Ireland) 1950, or by reason of its being kept on a road for any such use, or both. (5) Regulations under this Act may provide for the total or partial exemption for a limited period from the duty chargeable under this Act of any mechanically propelled vehicles for the time being licensed under section 1 or 16 of the Vehicles (Excise) Act 1971. 1950 c.11 VEHICLES (EXCISE) ACT (NORTHERN IRELAND) 1972 - SECT 8 8.(1) If any person uses or keeps on a public road any mechanically propelled vehicle for which a licence is not in force, not being a vehicle exempted from duty under this Act by virtue of any statutory provision (including any provision of this Act), he shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding the greater of the following fines (a)a fine of #50; (b)a fine equal to five times the amount of the duty chargeable in respect of the vehicle. (2) In any proceedings for an offence under this section, it shall be a defence to prove that (a)while an expired vehicle licence for the vehicle was in force, an application was duly made for a further vehicle licence for the vehicle to take effect from or before the expiration of the expired licence and for a period including the time in question; and (b)the expired licence was at that time fixed to and exhibited on the vehicle in the manner prescribed in pursuance of section 12(4); and (c)the period between the expiration of the expired licence and that time did not exceed fourteen days. (3) For the purposes of subsection (2)(a), an application for a further licence is made when the application is received by the Ministry. (4) For the purposes of this section (a)where a vehicle for which a vehicle licence is in force is transferred by the holder of the licence to another person, the licence shall be treated as no longer in force unless it is delivered to that other person with the vehicle; (b) the amount of the duty chargeable in respect of a vehicle shall be taken to be an amount equal to the annual rate of duty applicable to the vehicle at the date on which the offence was committed or, where, in the case of a vehicle kept on a public road, that rate differs from the annual rate by reference to which the vehicle was at that date chargeable under section 1 in respect of the keeping thereof, equal to the last-mentioned rate. (5) For the purposes of subsection (4)(b), the offence shall, in the case of a conviction for a continuing offence, be taken to have been committed on the date or latest date to which the conviction relates. VEHICLES (EXCISE) ACT (NORTHERN IRELAND) 1972 - SECT 9 1971 c.10 9.(1) Where a person convicted of an offence under section 8 is the person by whom the vehicle in respect of which the offence was committed was kept at the time it was committed, the court shall, in addition to any fine which it may impose under that section, order him to pay an amount calculated in accordance with subsections (2) to (5) of this section. (2) The said amount shall, subject to subsection (4), be an amount equal to one three-hundred-and-sixty-fifth of the annual rate of duty appropriate to the vehicle in question for each day in the relevant period, and, subject to subsection (3), the relevant period shall be one ending with and including the date of the offence and (a)if the person convicted has before that date notified the Ministry of his acquisition of the vehicle in accordance with regulations under this Act, beginning with and including the date on which the notification was received by the Ministry or, if later, with the expiry of the vehicle licence last in force for the vehicle; or (b)in any other case, beginning with the expiry of the vehicle licence last in force for the vehicle before the date of the offence or, if there has not at any time before that date been a vehicle licence in force for the vehicle, beginning with and including the date on which the vehicle was first kept by that person. (3) Where the person convicted has been ordered to pay an amount under this section on the occasion of a previous conviction in respect of the same vehicle, and the offence then charged was committed after the date specified above for the beginning of the relevant period, that period shall instead begin with and include the day following that on which the former offence was committed. (4) Where the person convicted proves (a)that, throughout any day comprised in the relevant period, the vehicle in question was not kept by him; or (b)that, throughout any such day, the vehicle in question was neither used nor kept by him on a public road and that he was exempt by virtue of subsection (2)(b) or (c) of section 10 from liability under subsection (1) of that section in respect of that day; or (c)that, throughout any such day, the vehicle in question was not chargeable with duty; or (d)that he has paid duty in respect of the vehicle for any such day, whether or not on a licence; (5) In relation to any day comprised in the relevant period, the reference in subsection (2) to the annual rate of duty appropriate to the vehicle in question is a reference to the annual rate applicable to it on that day; and, except so far as it is proved to have fallen within some other description for the whole of any such day, a vehicle shall be taken for the purposes of this section to have belonged throughout the relevant period to that description of vehicle to which it belonged for the purposes of duty at the date of the offence or, if the prosecution so elects, the date when a vehicle licence for it was last issued. (6) Where, on a person's conviction of an offence under section 8, an order is made under the Probation Act (Northern Ireland) 1950 placing him on probation or discharging him absolutely or conditionally, subsections (1) to (5) shall apply as if the conviction were deemed to be a conviction for all purposes. (7) In the foregoing provisions of this section, any reference to the expiry of a vehicle licence includes a reference to its surrender, and to its being treated as no longer in force for the purposes of section 8 by virtue of subsection (4)(a) of that section; and, in the case of a conviction for a continuing offence, the offence shall be taken for the purposes of those provisions to have been committed on the date or latest date to which the conviction relates. (8) A sum payable by virtue of any order made under this section by a court shall be recoverable as a sum adjudged to be paid by a conviction and treated for all purposes as a fine within the meaning of section 20 of the Administration of Justice Act (Northern Ireland) 1954. VEHICLES (EXCISE) ACT (NORTHERN IRELAND) 1972 - SECT 10 1950 c.7 10.(1) Subject to the provisions of this section and of section 11, a person who for any period keeps a vehicle in respect of which duty under this Act has at any time become chargeable shall, whether or not it is still a mechanically propelled vehicle, be liable to pay duty under this Act in respect of the vehicle for that period. (2) Subject as aforesaid, a person shall not be liable by virtue of subsection (1) to pay duty under this Act in respect of a vehicle (a)for any period for which duty under this Act in respect of the vehicle has been paid and has not been repaid in consequence of the surrender of a licence; (b)for any period in respect of which he has, in accordance with regulations under section 11, given notice to the Ministry that the vehicle will not be used or kept on a public road; (c)for any period when the vehicle is not a mechanically propelled vehicle and a notice stating that it has ceased to be such a vehicle has, in accordance with regulations under section 11, been given to the Ministry and not revoked in pursuance of subsection (2) of that section; (d)for any period when the vehicle is exempt from duty by virtue of section 4 or 6 or section 7 (except subsection (3)); (e)for any period when he keeps the vehicle solely for the purpose of selling or supplying it in the course of his business as a motor dealer or using it under the authority of a trade licence in the course of his business as a motor trader within the meaning of section 16; (f)in the case of such a vehicle as is mentioned in section 2(1)(c), for any periods as respects which the Ministry is satisfied that the vehicle has not been used or kept on a public road otherwise than as authorised by a seven day licence; (g)for any period by reference to which there was calculated an amount ordered to be paid by him in respect of the vehicle in pursuance of section 9(1). (3) A person shall not, by virtue of subsection (2)(b), be exempt from his liability for any period under subsection (1) in respect of a vehicle if (a)at any time during that period, he or any other person with his consent uses or keeps the vehicle on a public road and no vehicle licence is in force for the vehicle at that time; or (b)after he has given notice under subsection (2)(b) in relation to the vehicle in respect of that period, he applies for a vehicle licence for the vehicle to have effect on any day included in the first thirty days of that period; (4) Sums payable in pursuance of this section by way of duty in respect of a vehicle shall accrue due from day to day at one three-hundred-and-sixty-fifth of the annual rate of duty applicable to the vehicle on that day. (5) Without prejudice to any other mode of recovering sums payable by virtue of this section, where an application for a vehicle licence for twelve months or four months for a vehicle is made by a person by whom such sums are payable in respect of the vehicle and a vehicle licence other than a temporary licence is to be issued in pursuance of the application, the licence shall, if the Ministry so directs but subject to subsection (6), be made to have effect for a shorter period specified in the direction, being a period which is not less than thirty days and is such that the difference between the amount tendered in connection with the application and the amount chargeable upon the licence for the specified period does not exceed the aggregate amount of the sums aforesaid; and the amount so chargeable shall be equal to the number of days in the specified period multiplied by (a)where the application is for a licence for twelve months, one three-hundred-and-sixty-fifth of the annual rate of duty under this Act payable in respect of the vehicle on the date of the application; and (b)where the application is for a licence for four months, eleven three-thousand-six-hundred-and-fiftieths of that rate; (6) A person to whom a licence is issued for a period specified in a direction under subsection (5) may appeal to the county court on the ground that the Ministry was not authorised by that subsection to give the direction. VEHICLES (EXCISE) ACT (NORTHERN IRELAND) 1972 - SECT 11 1954 c.9 11.(1) For the purposes of section 10, a vehicle in respect of which a vehicle licence has been issued and sums are payable by virtue of that section for any period shall, except so far as it is shown to have been a mechanically propelled vehicle of some other description during that period, be deemed to have belonged throughout that period to the description to which it belonged on the date when the last such licence was issued in respect of it. (2) When a vehicle in respect of which a notice has been given in pursuance of section 10(2)(c) becomes a mechanically propelled vehicle, its keeper for the time being shall forthwith give to the Ministry a further notice revoking the first-mentioned notice; and, where a person required to give such a further notice does not do so (a)if he knowingly fails to give it, he shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding #50; and (b)in a case where he became the keeper of the vehicle after the first-mentioned notice was given, it shall be deemed to have been revoked on the date when he became the keeper of the vehicle, and, in any other case, the first-mentioned notice shall be deemed not to have been given. (3) The Ministry may by regulations make such provision as it considers appropriate for the purposes of section 10(2)(b) or (c) or subsection (2) of this section including, without prejudice to the generality of the power conferred by this subsection, provision (a)as to the form of, and particulars to be included in, a notice under those provisions, the manner of giving such a notice and the time at which it is to be treated as being given; (b)for securing that notice under section 10(2)(b) is not given in respect of a period of less than thirty days or more than twelve months; (c)as to the mode of calculating the period in respect of which notice under section 10(2)(b) is to be treated as given; (d)with respect to the mode of proving the giving of notice; (e)for deeming notice to have been given in relation to a vehicle in respect of any period or at any time if, in the circumstances of any particular case, the Ministry considers it reasonable to do so. Continuous liability for duty. VEHICLES (EXCISE) ACT (NORTHERN IRELAND) 1972 - SECT 12 12.(1) Every person applying for a vehicle licence shall make such a declaration and furnish such particulars with respect to the vehicle for which the licence is to be taken out or otherwise as may be prescribed. (2) Every vehicle licence shall be issued for the vehicle specified in the application for the licence and shall not entitle the person to whom it is issued to use or keep any other vehicle. (3) The Ministry shall not be required to issue any vehicle licence for which application is made unless it is satisfied (a)that the licence applied for is the appropriate licence for the vehicle specified in the application; and (b)in the case of an application for a licence for a vehicle purporting to be the first application for a licence for the vehicle, that a licence has not previously been issued for that vehicle. (4) Subject to the provisions of regulations under this Act and without prejudice to section 8, any person who uses or keeps on a public road any mechanically propelled vehicle on which duty under this Act is chargeable without there being fixed to and exhibited on that vehicle in the prescribed manner a licence for, or in respect of the use of, that vehicle issued under this Act, and for the time being in force, shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding #20. (5) In any proceedings for an offence under subsection (4), it shall be a defence to prove that (a)while an expired vehicle licence for the vehicle was in force, an application was duly made for a further vehicle licence for the vehicle to take effect from or before the expiration of the expired licence and for a period including the time in question; and (b)the expired licence was at that time fixed to and exhibited on the vehicle in the manner prescribed in pursuance of subsection (4); and (c)the period between the expiration of the expired licence and that time did not exceed fourteen days. (6) For the purposes of subsection (5)(a), an application for a further licence is made when the application is received by the Ministry. (7) Regulations under this Act may provide for the issue of new licences in the place of licences which may be lost or destroyed, and for the fee to be paid on the issue of a new licence. (8) Any vehicle licence may be transferred in the prescribed manner. VEHICLES (EXCISE) ACT (NORTHERN IRELAND) 1972 - SECT 13 Provisions supplementary to s.10 13.(1) Where an application is made for a vehicle licence for any period (except a seven day licence), the Ministry may, if it considers fit, instead of issuing forthwith a vehicle licence for that period (a)issue a vehicle licence (in this Act referred to as a "temporary licence") for fourteen days or such other period as may be prescribed and having effect from such day as may be prescribed; and (b)issue from time to time a further temporary licence in respect of the vehicle to which a previous temporary licence relates. (2) Nothing in this section shall affect the amount of any duty payable in connection with an application for a vehicle licence. (3) Where an application is made for a vehicle licence for any period and a temporary licence is issued in pursuance of the application, section 8(4)(a) shall not apply to the first-mentioned licence if on a transfer of the relevant vehicle during the currency of the temporary licence the temporary licence is delivered with the vehicle to the transferee. VEHICLES (EXCISE) ACT (NORTHERN IRELAND) 1972 - SECT 14 Issue and exhibition of licences. 14.(1) The Ministry may by regulations make such provision as it considers appropriate with respect to the allocation of temporary licences to motor dealers who apply for such allocations and appear to the Ministry suitable to receive them, and with respect to the issue of the licences by motor dealers. (2) Without prejudice to the generality of subsection (1), regulations under this section may include provision (a)as to the mode of application for the allocation of licences and as to the fees payable in respect of allocations; (b)specifying the categories of vehicles for which allocations of licences may be made; (c)prohibiting the issue of temporary licences in pursuance of applications for trade licences or seven day licences; (d)for requiring a motor dealer to pay to the Ministry, in respect of each licence allocated to the dealer, the excise duty chargeable in respect of the licence which will be specified in the application in consequence of which the allocated licence can be issued; (e)as to the replacement of allocated licences which are lost, damaged or destroyed and as to the fees payable in connection with their replacement; and (f)as to the transfer of licences allocated to a motor dealer in cases where the dealer dies or becomes incapacitated or bankrupt and in such other cases as may be prescribed. (3) Without prejudice to the generality of subsection (1), regulations under this section may also include provision for (a)requiring a motor dealer to whom an allocation of licences is made to keep a record in the prescribed form of the licences allocated to him and of the licences issued by him, and to permit the record to be inspected at all reasonable times by any officer of the Ministry and any member of the Royal Ulster Constabulary; (b)restricting the circumstances in which a motor dealer may issue licences; (c)requiring a motor dealer, before he issues a temporary licence in respect of a vehicle (i)to obtain from the proposed holder of the licence an application for a vehicle licence in the prescribed form; (ii)to ascertain that the prescribed requirements as to prescribed certificates and insurance are satisfied in respect of the vehicle; <(iii)to ensure that the temporary licence is appropriate for the vehicle and takes effect on the prescribed date; and <(iv)to make on the temporary licence, and on any copy of it specified in the regulations, such entries as the Ministry may determine; (d)requiring a motor dealer by whom a temporary licence is issued to deliver or despatch to the Ministry, within the prescribed period beginning with and including the day on which the dealer issues the licence, the prescribed particulars and documents relating to the licence and the vehicle for which it is issued; and (e)securing that after any change takes effect in the rate of excise duty chargeable in respect of a vehicle licence of any description, a temporary licence previously allocated to a dealer is not issued by him in consequence of an application for a vehicle licence of that description, but that a temporary licence issued in contravention of regulations made in pursuance of the foregoing provisions of this paragraph shall not be invalid by reason only of the contravention. VEHICLES (EXCISE) ACT (NORTHERN IRELAND) 1972 - SECT 15 Temporary licences. 15.(1) Any unissued licence allocated to a motor dealer in pursuance of section 14 may at any time be surrendered in the prescribed manner to the Ministry by the dealer or by any person to whom the licence has been transferred under regulations made in pursuance of subsection (2)(f) of that section. (2) A motor dealer and any other person having the custody of any unissued licence allocated to the dealer in pursuance of section 14 shall, if required to do so by the Ministry and subject to section 25(2), forthwith surrender any such licence to the Ministry in such manner as the Ministry may direct; and a person who knowingly fails to comply with a requirement made by the Ministry under this subsection shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding #50. (3) On the surrender of a licence in pursuance of this section, the dealer or other person in question shall be entitled to be paid by the Ministry the amount paid by the dealer in respect of the licence under regulations made in pursuance of section 14(2)(d). (4) Where a licence is issued by a motor dealer in contravention of regulations made in pursuance of section 14(3)(e), the dealer shall be liable to pay to the Ministry a sum equal to the amount (if any) by which the amount paid by the dealer as mentioned in subsection (3) is exceeded by the amount which would have been so paid if the allocation of the licence to the dealer had taken place at the time when the licence was issued. VEHICLES (EXCISE) ACT (NORTHERN IRELAND) 1972 - SECT 16 Issue, etc., of temporary licences by motor dealers. 16.(1) If a motor trader or a vehicle tester applies in the prescribed manner to the Ministry to take out a licence under this section (in this Act referred to as a "trade licence") (a)in the case of a motor trader, for all mechanically propelled vehicles which are from time to time temporarily in his possession in the course of his business as a motor trader and all recovery vehicles kept by him for the purpose of dealing with disabled vehicles in the course of that business; or (b)in the case of a vehicle tester, for all mechanically propelled vehicles which are from time to time submitted to him for testing in the course of his business as a vehicle tester; or (c)in the case of a motor trader who is a manufacturer of mechanically propelled vehicles, for all vehicles kept and used by him solely for purposes of conducting research and development in the course of his business as such a manufacturer; (2) The holder of a trade licence shall not be entitled by virtue of that licence (a)to use more than one mechanically propelled vehicle at any one time, except in the case of a recovery vehicle drawing a disabled vehicle; or (b)to use any vehicle for any purpose other than such purposes as may be prescribed; or (c)to keep any vehicle on a road if it is not being used thereon; or (d)to use a vehicle on a road unless the trade plates or replacements such as are mentioned in section 23(1)(c) are fixed to that vehicle in the prescribed manner. (3) Regulations shall be made under this section prescribing the conditions subject to which trade licences are to be issued and the purposes for which the holder of a trade licence may use a vehicle under the licence. (4) The purposes which may be prescribed as those for which the holder of a trade licence may use a vehicle under the licence shall not include the conveyance of goods or burden of any description other than (a)a load which is carried solely for the purpose of testing or demonstrating the vehicle or any of its accessories or equipment and which is returned to the place of loading without having been removed from the vehicle except for such purpose or in the case of accident; or (b)in the case of a recovery vehicle, any such load as is referred to in the definition of such a vehicle contained in subsection (10) or a load consisting of a disabled vehicle; or (c)any load built in as part of the vehicle or permanently attached thereto; or (d)a load consisting of parts, accessories or equipment designed to be fitted to the vehicle and of tools for so fitting them; or (e)a load consisting of a trailer; (5) A trade licence may be taken out (a)for a period of twelve months; or (b)except in the case of a licence which is to be used only for vehicles to which Schedule 1 relates, for a period of four months; (6) The rate of duty applicable to a trade licence taken out for a period of twelve months shall be [#35] or, if the licence is to be used only for vehicles to which Schedule 1 relates, [#7]; and the rate of duty applicable to a licence taken out for a period of four months shall be eleven-thirtieths of the rate applicable to the corresponding trade licence taken out for a period of twelve months, any fraction of 5p being treated as 5p if it exceeds 2.5p but otherwise being disregarded. (7) Nothing in this section shall operate to prevent a person entitled to take out a trade licence from holding two or more trade licences. (8) If any person holding a trade licence or trade licences issued under this section uses on a public road by virtue of that licence or those licences (a)a greater number of vehicles at any one time than he is authorised to use by virtue of that licence or those licences; or (b)any vehicle for any purpose other than such purposes as may have been prescribed under subsection (3); (i)a fine of #50; or (ii)a fine equal to five times the amount of the duty chargeable in respect of the vehicle or vehicles. (9) The amount of the duty chargeable in respect of a vehicle shall be calculated for the purposes of subsection (8) in the same manner as it is calculated for the purposes of section 8 by virtue of subsection (4) thereof. (10) In this section "motor trader" means a manufacturer or repairer of, or dealer in, mechanically propelled vehicles; and a person shall be treated for the purposes of this section as a dealer in such vehicles if he carries on a business consisting wholly or mainly of collecting and delivering mechanically propelled vehicles, and not including any other activities except activities as a manufacturer or repairer of, or dealer in, such vehicles; "recovery vehicle" means a vehicle on which there is mounted, or which is drawing, or which is carrying as part of its equipment, apparatus designed for raising a disabled vehicle wholly or partly from the ground or for drawing a disabled vehicle when so raised and which is not used for the conveyance of goods other than a disabled vehicle wholly raised by that apparatus, and which carries no other load than articles required for the operation of, or in connection with, that apparatus or otherwise for dealing with disabled vehicles; "vehicle tester" means a person, other than a motor trader, who regularly in the course of his business engages in the testing on roads of mechanically propelled vehicles belonging to other persons. VEHICLES (EXCISE) ACT (NORTHERN IRELAND) 1972 - SECT 17 Provisions supplementary to s.14. 17.(1) Subject to subsection (2), the holder of a licence (a)may at any time surrender the licence to the Ministry in the prescribed manner; and (b)shall, on so surrendering the licence, be entitled, if he satisfies the prescribed requirements and subject to the following provisions of this section, to receive from the Ministry, by way of rebate of duty paid upon the surrendered licence, a sum equal to the relevant amount multiplied by the number of days in the relevant period. (2) No sum shall be payable under subsection (1) in a case where the relevant period is less than thirty days. (3) In this section "the relevant amount", in relation to a surrendered licence, means one three-hundred-and-sixty-fifth of the annual rate by reference to which duty was charged upon the licence; "the relevant period", in relation to a surrendered licence, means the period beginning with but not including the day on which the licence is received by the Ministry in pursuance of subsection (1)(a) and ending with the day on which the licence would have expired by the effluxion of time. (4) The Ministry may, for the purposes of subsection (3), treat a surrendered licence delivered to the Ministry by post as received by it on the day on which the licence was posted. (5) If, during the currency of a temporary licence issued in pursuance of an application for a vehicle licence for any period, the temporary licence is surrendered under this section, it shall be treated for the purposes of this section as issued for that period or, if the Ministry so directs but subject to subsection (6), for any other period specified in the direction being a period for which, by virtue of section 10(5), a vehicle licence could be issued in pursuance of the application; and, where a further vehicle licence issued in pursuance of the application is held by any person at the time of the surrender of the temporary licence or is received by him thereafter (a)the further licence shall cease to be in force and he shall forthwith return it to the Ministry and shall, if he knowingly fails to do so, be guilty of an offence and shall be liable on summary conviction to a fine not exceeding #50; and (b)if the Ministry considers that there has been undue delay in complying with paragraph (a), it may, without prejudice to any liability under that paragraph, reduce the relevant period by such number of days as it considers fit for the purpose of calculating the sum payable in pursuance of subsection (1) in respect of the surrendered temporary licence. (6) A person who, in pursuance of this section, is paid a sum which was calculated by reference to a period specified in a direction under subsection (5) may appeal to the county court on the ground that the Ministry was not authorised by that subsection to give the direction. VEHICLES (EXCISE) ACT (NORTHERN IRELAND) 1972 - SECT 18 Trade licences. 18.(1) Subject to the provisions of this section, where a vehicle licence has been taken out for a vehicle at any rate under this Act and the vehicle is at any time while the licence is in force used in an altered condition or in a manner or for a purpose which brings it within, or which if it was used solely in that condition or in that manner or for that purpose would bring it within, a description of vehicle to which a higher rate of duty is applicable under this Act, duty at that higher rate shall become chargeable in respect of the licence for the vehicle. (2) Where duty at a higher rate becomes chargeable under subsection (1) in respect of any vehicle licence, the licence may be exchanged for a new vehicle licence, for the period beginning with and including the date on which the higher rate of duty becomes chargeable and expiring at the end of the period for which the original vehicle licence was issued, on payment of the appropriate proportion of the difference between (a)the amount payable under this Act on the original vehicle licence; and (b)the amount payable under this Act on a vehicle licence taken out for the period for which the original licence was issued but at the higher rate of duty, that amount being calculated, if that rate has been changed since the issue of the original licence, as if that rate had been in force at all material times at the level at which it is in force when it becomes chargeable. (3) For the purposes of subsection (2), the appropriate proportion is the proportion which the number of days in the period beginning when the higher rate of duty becomes chargeable and ending with the end of the period for which the original licence was issued bears to the number of days in the whole of the last-mentioned period, that period being treated as three hundred and sixty-five days in the case of a licence for twelve months and one hundred and twenty days in the case of a licence for four months. (4) Where a vehicle licence has been taken out for a vehicle, and by reason of the vehicle being used as mentioned in subsection (1), a higher rate of duty becomes chargeable and duty at the higher rate was not paid before the vehicle was so used, the person so using the vehicle shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding the greater of the following fines (a)a fine of #50; or (b)a fine equal to five times the difference between the duty actually paid on the licence and the amount of the duty at that higher rate. (5) Where a vehicle licence has been taken out for a vehicle of a certain description, duty at a higher rate applicable to vehicles of some other description shall not become chargeable in respect of the vehicle by reason of the vehicle being used as mentioned in subsection (1), unless the vehicle as used while the said licence is in force satisfies all the conditions which must be satisfied in order to bring the vehicle for the purposes of the charge of duty under this Act into the said other description of vehicles. (6) Where duty has been paid in respect of a vehicle at a rate applicable under Schedule 4, then, so long as the vehicle is to a substantial extent being used for the conveyance of goods or burden belonging to a particular person (whether the person keeping the vehicle or not), duty at a higher rate shall not become chargeable in respect of the vehicle by reason only that it is used for the conveyance without charge in the course of their employment of employees of the person aforesaid. (7) Where duty has been paid in respect of a vehicle at a rate applicable to farmers' goods vehicles under Schedule 4, duty at a higher rate shall not become chargeable in respect of the vehicle by reason only that, on an occasion when the vehicle is being used by the person in whose name it is registered under this Act for the purpose of the conveyance of the produce of, or of articles required for the purposes of, the agricultural land which he occupies, it is also used for the conveyance for some other person engaged in agriculture of the produce of, or of articles required for the purposes of, the agricultural land occupied by that other person, if it is shown (a)that the vehicle is so used only occasionally; (b)that the goods conveyed for that other person represent only a small proportion of the total amount of goods which the vehicle is conveying on that occasion; and (c)that no payment or reward of any kind is, or is agreed to be, made or given for the conveyance of the goods of that other person. (8) Where duty has been paid under this Act in respect of a vehicle either (a)as an agricultural tractor under Schedule 3; or (b)as a farmer's goods vehicle under Schedule 4; Surrender of licences. VEHICLES (EXCISE) ACT (NORTHERN IRELAND) 1972 - SECT 19 19.(1) The Ministry shall (a)on the first issue by it of a vehicle licence for a vehicle; or (b)where particulars in respect of the vehicle are furnished to it by a motor dealer in pursuance of section 20 before the Ministry first issues a vehicle licence for the vehicle, on receiving the said particulars; (2) The registration mark assigned to a vehicle under this section shall be fixed in the prescribed manner on the vehicle, or on any other vehicle drawn by that vehicle, or on both. VEHICLES (EXCISE) ACT (NORTHERN IRELAND) 1972 - SECT 20 Alteration of vehicle or of its use. 20.(1) The Ministry may by regulations make such provision as it considers appropriate with respect to the allocation of registration marks for vehicles to motor dealers who apply for such allocations and appear to the Ministry suitable to receive them and with respect to the assigning of the marks to vehicles by motor dealers. (2) Without prejudice to the generality of subsection (1), regulations under this section may include provision (a)as to the mode of application for the allocation of registration marks; (b)as to the transfer of registration marks allocated to a motor dealer in cases where the dealer dies or becomes incapacitated or bankrupt and in such other cases as may be prescribed; and (c)subject to section 25(2), as to the cancellation of allocations of registration marks. (3) Without prejudice to the generality of subsection (1), regulations under this section may also include provision for (a)restricting the circumstances in which a motor dealer may assign a registration mark to a vehicle; (b)securing that registration marks allocated to a dealer are assigned by him in such sequence as the Ministry considers appropriate and that no registration mark is assigned to a vehicle to which such a mark has already been assigned; and (c)requiring a motor dealer to furnish the Ministry within the prescribed period with the prescribed particulars in respect of each vehicle to which the dealer assigns a registration mark. (4) A registration mark assigned to a vehicle in pursuance of this section shall be deemed to be assigned to it under section 19. VEHICLES (EXCISE) ACT (NORTHERN IRELAND) 1972 - SECT 21 Registration and registration marks. 21. On every mechanically propelled vehicle which is chargeable with duty as a hackney carriage, there shall, subject to the prescribed exceptions, be exhibited, in conjunction with the mark required under section 19 to be fixed on the vehicle, a distinctive sign indicating (a)that the vehicle is a hackney carriage; and (b)the number of persons for which the vehicle has seating capacity; Issue, etc., of vehicle registration marks by motor dealers. VEHICLES (EXCISE) ACT (NORTHERN IRELAND) 1972 - SECT 22 22.(1) If any mark to be fixed or sign to be exhibited on a vehicle in accordance with section 19 or 21 is not so fixed or exhibited, the person driving the vehicle, or, where the vehicle is not being driven, the person keeping the vehicle, shall, subject to subsection (2), be guilty of an offence. (2) It shall be a defence for a person charged under subsection (1) with failing to fix a mark on a vehicle to prove (a)that he had no reasonable opportunity of registering the vehicle under this Act and that the vehicle was being driven on a public road for the purpose of being so registered; or (b)in a case where the charge relates to a vehicle whose use on roads is prohibited without a prescribed certificate, that he had no reasonable opportunity of so registering the vehicle and that the vehicle was being driven on a road for the purpose of, or in connection with, its examination for a prescribed certificate in circumstances in which its use is exempted from the said prohibition under any statutory provision. (3) If any mark fixed or sign exhibited on a vehicle as aforesaid is in any way obscured or rendered or allowed to become not easily distinguishable, the person driving the vehicle, or, where the vehicle is not being driven, the person keeping the vehicle, shall, subject to subsection (4), be guilty of an offence. (4) It shall be a defence for a person charged with an offence under subsection (3) to prove that he took all steps reasonably practicable to prevent the mark or sign being obscured or rendered not easily distinguishable. (5) Any person guilty of an offence under this section shall be liable on summary conviction to a fine not exceeding #50. VEHICLES (EXCISE) ACT (NORTHERN IRELAND) 1972 - SECT 23 Distinctive signs for hackney carriages. 23.(1) Regulations under this Act may (a)require a person who becomes or ceases to be the keeper of a mechanically propelled vehicle, or who acts as the auctioneer at the sale of such a vehicle by auction, to furnish the prescribed information to the Ministry in the prescribed manner; (b)specify the size, shape and character of the registration marks or the signs to be affixed to any such vehicle (including a vehicle used by virtue of a trade licence) and the manner in which the marks or signs are to be displayed and rendered easily distinguishable by day and by night; (c)make provision for the issue of trade plates to holders of trade licences and for the charging of a fee for the replacement of such plates by reason of damage to them or of their loss or destruction; (d)make provision with respect to the furnishing of information and production of certificates of insurance or security and prescribed certificates relating to mechanically propelled vehicles in respect of which duty is not chargeable under this Act and with respect to the registration and identification of such vehicles (including vehicles belonging to the Crown); (e)make provision with respect to the inspection and surrender of any registration document issued in respect of a vehicle and provide that, in a case where the surrender of such a document is required in connection with an application for a licence under this Act, the licence shall not be issued if the document is not surrendered; (f)make provision with respect to the replacement of any such document and as to the fee payable in prescribed circumstances in respect of any replacement; and (g)provide for information contained in any records maintained by the Ministry with respect to the marking, registration or keeping of vehicles to be made public or to be made available, either without payment or on payment of the prescribed fee, to such persons as may be determined by or under the regulations; [(h)enable the Ministry to refuse to register a vehicle unless it is satisfied, by such evidence as may be prescribed by the regulations either (i)that the vehicle is not a chargeable vehicle; or (ii)that the car tax chargeable on it has been or will be paid; or <(iii)that car tax on it has been remitted.] (2) Regulations under this section which require a person to furnish information relating to vehicles exempted from duty by virtue of section 7(2) [or (2A)] may require him to furnish in addition such evidence of the facts giving rise to the exemption as is prescribed by the regulations. [(3) In subsection (1)(h) "chargeable vehicle" and "car tax" have the same meaning as in the Finance Act 1972.] Regulations with respect to the transfer and identification of vehicles. VEHICLES (EXCISE) ACT (NORTHERN IRELAND) 1972 - SECT 24 24.(1) The Ministry may by regulations make such provision as it considers appropriate with respect to the marking of the engines and bodies of mechanically propelled vehicles. (2) Without prejudice to the generality of subsection (1), regulations under this section may include provision (a)as to the persons by whom and the times at which engines and bodies of vehicles are to be marked; (b)as to the form of any mark and the manner and position in which it is to be made; and (c)for requiring particulars of marks made in pursuance of the regulations to be furnished to the Ministry. VEHICLES (EXCISE) ACT (NORTHERN IRELAND) 1972 - SECT 25 1972 c.41 25.(1) If the Ministry (a)rejects an application by a motor dealer for an allocation of temporary licences or registration marks in pursuance of this Act; or (b)requires a motor dealer or any other person to surrender any unissued temporary licences allocated to the dealer in pursuance of this Act or cancels an allocation of registration marks made to a dealer in pursuance of this Act; or (c)refuses an application for a trade licence made by a motor trader or vehicle tester within the meaning of section 16; (2) Such a requirement or cancellation as is mentioned in subsection (1)(b) shall not take effect before the expiration of the period aforesaid and, where during that period a request is made in pursuance of that subsection in respect of the requirement or cancellation, shall not take effect before the Ministry gives notice in writing of the result of the review to the person who made the request. VEHICLES (EXCISE) ACT (NORTHERN IRELAND) 1972 - SECT 26 Marking of engines and bodies. 26. If any person forges or fraudulently alters or uses, or fraudulently lends or allows to be used by any other person (a)any mark to be fixed or sign to be exhibited on a mechanically propelled vehicle in accordance with section 19 or 21; or (b)any trade plates or replacements such as are mentioned in section 23(1)(c); or (c) any licence or registration document under this Act; (i)on summary conviction, to imprisonment for a term not exceeding six months or to a fine not exceeding #200 or to both; or (ii)on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine or to both. VEHICLES (EXCISE) ACT (NORTHERN IRELAND) 1972 - SECT 27 Review of Ministry's decisions relating to motor traders, etc. 27.(1) Where it is alleged that a mechanically propelled vehicle has been used or kept in contravention of section 8, 16(8) or 18(4) (a)the person keeping the vehicle shall give such information as he may be required by a member of the Royal Ulster Constabulary or the Ministry to give as to the identity of the person or persons concerned and, if he fails to do so, shall be guilty of an offence unless he shows to the satisfaction of the court that he did not know and could not with reasonable diligence have ascertained the identity of the person or persons concerned; (b)any other person shall, if required as aforesaid, give such information as it is in his power to give and which may lead to the identification of any of the persons concerned and, if he fails to do so, shall be guilty of an offence; and (c)in a case where it is alleged that the vehicle has been used at any time in contravention of section 8, the person who is alleged to have so used the vehicle shall, if required as aforesaid, give such information as it is in his power to give as to the identity of the person by whom the vehicle was kept at that time and, if he fails to do so, shall be guilty of an offence. (2) The following persons shall be treated for the purposes of subsection (1)(a) and (b) as persons concerned (a)in relation to an alleged offence of using a vehicle in contravention of section 8, 16(8) or 18(4), both the driver and any person using the vehicle; (b)in relation to an alleged offence of keeping the vehicle in contravention of section 8, the person keeping the vehicle. (3) A person guilty of an offence under subsection (1) shall be liable on summary conviction to a fine not exceeding #50. Forgery. VEHICLES (EXCISE) ACT (NORTHERN IRELAND) 1972 - SECT 28 28.(1) ... proceedings under this Act for offences to which this section applies may be instituted on behalf of the Ministry, ... but shall not be instituted by any other person without the consent of the [Secretary of State]. Subs.(2) rep. by SI 1973/2163 art.14(2) sch.6 (3) Summary proceedings under this Act for offences to which this section applies may, notwithstanding anything contained in section 34 of the Magistrates' Courts Act (Northern Ireland) 1964, be instituted by an authorised prosecutor at any time within six months from the date on which evidence, sufficient in the opinion of the authorised prosecutor to warrant the proceedings, came to his knowledge; but no summary proceedings for any offence shall be instituted by virtue of this subsection more than three years after the commission of the offence. (4) A certificate stating (a)the date on which such evidence as is mentioned in subsection (3) came to the knowledge of the authorised prosecutor; or Para.(b) rep. by SI 1973/2163 art.14(2) sch.6 (5) Any proceedings under this Act instituted by or on behalf of the Ministry in a court of summary jurisdiction may be conducted on behalf of the Ministry by a person authorised by it for the purposes of this subsection. (6) The offences to which this section applies are offences under this Act or regulations made in pursuance of this Act, other than proceedings for offences under [section 26 or 29] or the provisions of the Transferred Excise Duties Act applied by Part I of Schedule 6; and "authorised prosecutor" means a person authorised by this section to institute proceedings for such offences. VEHICLES (EXCISE) ACT (NORTHERN IRELAND) 1972 - SECT 29 Institution and conduct of proceedings. 29.(1) Where the amount of the duty which has been paid on a vehicle licence for a vehicle is less than the amount payable on the licence appropriate to that vehicle, the Ministry may take proceedings for the recovery of that amount at any time before the expiration of the twelve months beginning with the end of the period in respect of which the licence was taken out. (2) No proceedings shall be brought for enforcing any repayment of duty to which a person may be entitled in respect of any overpayment of duty made on a vehicle licence taken out by him, unless the proceedings are brought before the expiration of the twelve months beginning with the end of the period in respect of which the licence was taken out. VEHICLES (EXCISE) ACT (NORTHERN IRELAND) 1972 - SECT 30 1964 c.21 30.(1) A statement contained in a document purporting to be (a)a part of the records maintained by the Ministry in connection with any functions exercisable by the Ministry by virtue of this Act; or (b)a copy of a document forming part of those records; or (c)a note of any information contained in those records; (2) In this section "document" includes, in addition to a document in writing (a)any map, plan, graph or drawing; (b)any photograph; (c)any disc, tape, sound track or other device in which sounds or other data (not being visual images) are embodied so as to be capable (with or without the aid of some other equipment) of being reproduced therefrom; and (d)any film, negative, tape or other device in which one or more visual images are embodied so as to be capable (as aforesaid) of being reproduced therefrom; "film" includes a microfilm; "statement" includes any representation of fact, whether made in words or otherwise. (3) In this section, any reference to a copy of a document includes (a)in the case of a document falling within paragraph (c) but not (d) of the definition of "document" in subsection (2), a transcript of the sounds or other data embodied therein; (b)in the case of a document falling within paragraph (d) but not (c) of that definition, a reproduction or still reproduction of the image or images embodied therein, whether enlarged or not; (c)in the case of a document falling within both those paragraphs, such a transcript together with such a still reproduction; and (d)in the case of a document not falling within the said paragraph (d) of which a visual image is embodied in a document falling within that paragraph, a reproduction of that image, whether enlarged or not, (4) Nothing in this section shall enable evidence to be given with respect to any matter other than a matter of a prescribed description. VEHICLES (EXCISE) ACT (NORTHERN IRELAND) 1972 - SECT 31 Limitation on the bringing of proceedings for recovery of underpayments and overpayments of duty. 31. Where, in any proceedings for an offence under section 8, 16(8) or 18(4) (a)it is proved to the satisfaction of the court, on oath or in the manner prescribed by magistrates' courts rules, that a requirement under section 27(1)(a) or (b) to give information as to the identity of the driver of, or the person using or keeping, a particular vehicle on the particular occasion on which the offence is alleged to have been committed has been served on the accused; and (b)a statement in writing is produced to the court purporting to be signed by the accused that the accused was the driver of, or the person using or keeping, that vehicle on that occasion; Admissibility of records as evidence. VEHICLES (EXCISE) ACT (NORTHERN IRELAND) 1972 - SECT 32 32. If, in any proceedings under section 8 or 16(8) of this Act, or under section 69 of the Transferred Excise Duties Act as applied by this Act, any question arises (a)as to the number of mechanically propelled vehicles used; or (b)as to the character, weight, horse-power or cylinder capacity of any mechanically propelled vehicle; or (c)as to the number of persons for which a mechanically propelled vehicle has seating capacity; or (d)as to the purpose for which any mechanically propelled vehicle has been used; Evidence of admissions in certain proceedings. [ VEHICLES (EXCISE) ACT (NORTHERN IRELAND) 1972 - SECT 32A 32A. Where in pursuance of section 37A(2) of the Magistrates' Courts Act (Northern Ireland) 1964 a person is convicted in his absence under section 8 and it is proved to the satisfaction of the court, on oath or by affidavit or in the manner prescribed by magistrates' courts rules, that there was served on the accused with the summons a notice stating that, in the event of his being convicted of the offence, it will be alleged that an order requiring him to pay an amount specified in the notice falls to be made by the court in pursuance of section 9(1) then, unless in the notification purporting to be given by or on behalf of the accused in pursuance of section 37A(2) of that Act of 1964 it is stated that the amount so specified is inappropriate, the court shall proceed in pursuance of section 9(1) as if that amount had been calculated as required by that subsection.] Fixing of amount payable under s.9 or plea of guilty by absent accused. VEHICLES (EXCISE) ACT (NORTHERN IRELAND) 1972 - SECT 33 33.(1) Subject to subsection (2), for the purpose of calculating any amount due on or after the 15th February 1971 from or to any person under any provision of this Act, any fraction of a new penny in that amount shall be disregarded. (2) Subsection (1) shall not apply for the purpose of calculating any amount due under any provision of section 2(5) or 16(6) relating to the duty on a vehicle licence or trade licence for a period of less than twelve months. VEHICLES (EXCISE) ACT (NORTHERN IRELAND) 1972 - SECT 34 1964 c.21 34.(1) Regulations under this Act may be made generally for the purpose of carrying this Act (except section 30) into effect, and nothing in any other provision of this Act shall be construed as prejudicing the generality of the foregoing provisions of this subsection. (2) Regulations under this Act may contain provisions prescribing any matter which is to be prescribed under this Act, but any fee prescribed under this Act shall be of an amount approved by the Ministry of Finance. (3) Regulations under this Act, except regulations under section 2(6) or 11(3), may provide that a person who contravenes any specified provision of the regulations shall be guilty of an offence, and a person guilty of such an offence shall be liable on summary conviction to a fine of an amount not exceeding (a)in the case of regulations made under section 24 or of a contravention of requirements imposed in pursuance of section 23(2)(a), #50; (b)in any other case, #20. (4) Any power to make regulations which is exercisable by the Ministry by virtue of section 11(3), 14, 15(1), 17(1), 20, 23 or 24 includes power to provide by the regulations that any document for which provision is made by the regulations shall be in such form and contain such particulars as may be specified by a person specified in the regulations. (5) All regulations under this Act shall be subject to negative resolution. VEHICLES (EXCISE) ACT (NORTHERN IRELAND) 1972 - SECT 35 Fractions of a new penny. 35.(1) In this Act "county council" includes the council of a county borough and the Londonderry Development Commission; ["conditional sale agreement" means an agreement for the sale of a vehicle under which the purchase price or part of it is payable by instalments, and the property in the vehicle is to remain in the seller (notwithstanding that the buyer is to be in possession of the vehicle) until such conditions as to the payment of instalments or otherwise as may be specified in the agreement are fulfilled;] "gas" means any fuel which is wholly gaseous at a temperature of 15.5 degrees Centigrade under a pressure of 30 inches of mercury; ["hackney carriage" means a mechanically propelled vehicle standing or plying for hire, and includes any mechanically propelled vehicle let for hire by a person whose trade it is to sell mechanically propelled vehicles or to let mechanically propelled vehicles for hire, so, however, that, for the purposes of this definition, a letting under a hire-purchase agreement (as defined in section 1 of the Hire-Purchase Act (Northern Ireland) 1966) shall not be treated as a letting for hire;] ["hackney carriage" means a mechanically propelled vehicle standing or plying for hire and includes any mechanically propelled vehicle bailed under a hire agreeement by a person whose trade it is to sell such vehicles or bail them under hire agreements;] ["hire agreement" means an agreement for the bailment of a vehicle which is not a hire-purchase agreement;] "hire-purchase agreement" means an agreement, other than a conditional sale agreement, under which (a)a vehicle is bailed in return for periodical payments by the person to whom it is bailed, and (b)the property in the vehicle will pass to that person if the terms of the agreement are complied with and one or more of the following occurs (i)the exercise of an option to purchase by that person, (ii)the doing of any other specified act by any party to the agreement, <(iii)the happening of any other specified event;] "licence" means a vehicle licence or a trade licence; "the Minister" has the meaning assigned to it by section 37(2); "the Ministry" has the meaning assigned to it by section 2(6); "motor dealer" means a person carrying on the business of selling or supplying mechanically propelled vehicles; "prescribed" means prescribed by regulations made by the Ministry; "public road" means a road which is repairable at the public expense; "seven day licence" has the meaning assigned to it by section 2(1)(c); "statutory provision" has the meaning assigned to it by section 1(f) of the Interpretation Act (Northern Ireland) 1954; "temporary licence" has the meaning assigned to it by section 13(1); "the Transferred Excise Duties Act" means the Miscellaneous Transferred Excise Duties Act (Northern Ireland) 1972; "trade licence" means a licence issued under section 16(1); "vehicle licence" means a licence under this Act (other than a trade licence) for a mechanically propelled vehicle. (2) For the purposes of any provision of this Act and any subsequent statutory provision relating to the keeping of mechanically propelled vehicles on public roads, a person keeps such a vehicle on a public road if he causes it to be on such a road for any period, however short, when it is not in use there. (3) A mechanically propelled vehicle shall not be treated as an electrically propelled vehicle for the purposes of this Act unless the electrical motive power is derived either from a source external to the vehicle or from any electrical storage battery which is not connected to any source of power when the vehicle is in motion. (4) References in this Act to the unladen weight of any mechanically propelled vehicle shall be construed in accordance with the provisions of Schedule 7. (5) The unit of horse-power or cylinder capacity for the purposes of any rate of duty under this Act shall be calculated in accordance with regulations under this Act. S.36, with Schedule 8, effects amendments VEHICLES (EXCISE) ACT (NORTHERN IRELAND) 1972 - SECT 37 1954 c.33 37.(1) This Act shall have effect subject to the modifications specified in Part I of Schedule 9 (being modifications required during the transition to the provisions of this Act from the law in force at the commencement of this Act relating to the system of vehicle licensing and registration). (2) The modifications of this Act so specified shall cease to have effect on such day as the Minister of Home Affairs (in this Act referred to as "the Minister") may appoint by order made subject to negative resolution, and different days may be appointed under this subsection for different modifications so specified or for different modifications so far as they apply to such cases only as may be specified in the order. (3) The other transitional provisions and savings contained in Part II of Schedule 9 shall have effect. Subs.(4), with Schedule 10, effects repeals (5) The provisions of this section and of Schedules 8 and 9 shall not be taken as prejudicing the operation of sections 28 and 29 of the Interpretation Act (Northern Ireland) 1954 (effect of repeals and of substituting provisions). VEHICLES (EXCISE) ACT (NORTHERN IRELAND) 1972 - SECT 38 Transitional provisions, savings, repeals and revocations. 38.(1) This Act may be cited as the Vehicles (Excise) Act (Northern Ireland) [1972]. (2)(3)(4) Commencement 1. Subject to paragraph 2, the annual rate of duty applicable to a mechanically propelled vehicle of a description specified in column 1 of Part II, being a vehicle which does not exceed [425 kilograms] in weight unladen, shall be the rate specified in relation to vehicles of that description in column 2 of Part II. 2. Where a bicycle, the cylinder capacity of whose engine exceeds 250 cubic centimetres (a)is one for which a licence was taken out before the beginning of the year 1935; and (b)does not exceed 224 pounds in weight unladen, 3. In this Schedule "bicycle" includes a motor scooter, a bicyle with an attachment for propelling it by mechanical power and a bicycle to which a sidecar is attached; "tricycle" includes a motor scooter and a tricycle with an attachment for propelling it by mechanical power. 1. The annual rate of duty applicable to a hackney carriage of any description shall, subject to paragraph 3, be the rate specified in column 2 of Part II. 2. For the purposes of this Schedule, the seating capacity of a vehicle shall be determined in accordance with regulations under this Act. 3. Where a hackney carriage is partly used for private purposes, that is to say, otherwise than for the purpose of carrying passengers for hire or reward or of being let for hire, duty shall (if apart from this paragraph it would be less) be chargeable by virtue of this Schedule at a rate equal to that which would be chargeable in respect of that hackney carriage if Schedule 5 were applicable to it instead of this Schedule. 4. Duty shall not be chargeable by virtue of this Schedule in respect of a vehicle chargeable with duty by virtue of Schedule 1. 5. A vehicle falling within this Schedule shall not be chargeable with duty at the rate appropriate to a hackney carriage unless a licence granted under [Article 61 of the Road Traffic (Northern Ireland) Order 1981] is in force in respect of that vehicle. 1. The annual rate of duty applicable to a mechanically propelled vehicle of a description specified in column 1 of Part II shall, according to the unladen weight of the vehicle as set out in columns 2 and 3 of that Part, be the initial rate specified in relation to vehicles of that description and that weight in column 4 of that Part together with any additional rate so specified in column 5 of that Part. 2.(1) In this Schedule, "agricultural machine" means a locomotive ploughing engine, tractor, agricultural tractor or other agricultural engine which is not used on public roads for hauling any objects, except as follows (a)for hauling its own necessary gear, threshing appliances, farming implements, a living van for the accommodation of persons employed in connection with the vehicle or supplies of water or fuel required for the purposes of the vehicle or for agricultural purposes; (b)for hauling directly from land in the occupation of any person to other land in his occupation, agricultural or woodland produce of, or articles required for, the agricultural land which he occupies; (c)for hauling, within 15 miles of agricultural land in the occupation of the person in whose name the vehicle is registered under this Act, agricultural or woodland produce of that land or fuel required for any purpose on that land or for domestic purposes by persons employed on that land by the occupier of the land; (d)for hauling articles required for agricultural land by the person in whose name the vehicle is registered under this Act, being either the occupier of the land or a contractor engaged to do agricultural work on the land by that occupier; (e)for hauling, within 15 miles of a forestry estate in the occupation of the person in whose name the vehicle is registered under this Act, agricultural or woodland produce of that estate or fuel required for any purpose on that estate or for domestic purposes by persons employed on that estate by the occupier of the estate, or for hauling articles required for such a forestry estate by the occupier of the estate; (f)for hauling, where the vehicle is registered under this Act in the name of an occupier of agricultural land and the haulage is undertaken on behalf of another such occupier who resides within one mile of the residence of the first-mentioned occupier, objects of such a kind and in such circumstances that, had the vehicle been registered as aforesaid in the name of the person on whose behalf the objects are hauled, the haulage would have been within the exceptions referred to in head (c), (d) or (e); (g)for hauling, within 15 miles of agricultural land in the occupation of the person in whose name the vehicle is registered under this Act, material to be spread on roads to deal with frost, ice or snow; (h)for hauling, for the purpose of clearing snow, a snow plough or similar contrivance. (2) For the purposes of this Schedule, a mechanically propelled vehicle shall not be within the term "tractor" where used in the definition of "agricultural machine" in sub-paragraph (1) [and "fisherman's tractor" in paragraph 5A], unless it is (a)designed and constructed primarily for use otherwise than on roads; and (b)incapable, by reason of its construction, of exceeding a speed of 25 miles per hour on the level under its own power. (3) In this paragraph (a)any reference to woodland produce includes the wood and other produce of trees which are not woodland trees; (b)any reference to articles required for agricultural land or for a forestry estate includes articles which are or have been required for doing work on and for the purposes of the land or forestry estate, except that the reference to articles required for agricultural land by a contractor engaged to do agricultural work on the land shall include only articles required for the land in connection with that work. 3. In this Schedule, "digging machine" means a vehicle designed, constructed and used for the purpose of trench digging or any kind of excavating or shovelling work which (a)is used on public roads only for that purpose or for the purpose of proceeding to and from the place where it it to be used for that purpose; and (b)when so proceeding, neither carries nor hauls any load other than such as is necessary for its propulsion or equipment. 4. In this Schedule, "mobile crane" means a vehicle designed and constructed as a mobile crane which (a)is used on public roads only either as a crane in connection with work being carried on on a site in the immediate vicinity or for the purpose of proceeding to and from a place where it is to be used as a crane; and (b)when so proceeding neither carries nor hauls any load other than such as is necessary for its propulsion or equipment. 5. In this Schedule, "works truck" means a goods vehicle (within the meaning of Schedule 4) designed for use in private premises and used on public roads only for carrying goods between such premises and a vehicle on a road in the immediate vicinity, or in passing from one part of any such premises to another or to other private premises in the immediate vicinity, or in connection with road works while at or in the immediate vicinity of the site of such works. [5A. In this Schedule "fisherman's tractor" means a tractor registered under this Act in the name of a person engaged in the business of sea fishing for food and not used on public roads for hauling anything except (a)a fishing boat, and anything (including the catch) carried in it, which belongs to that person or to him and other persons engaged in that business in the same locality; (b)fishing tackle or other equipment required by the crew, or for the operation, of any such boat; (c)fishing tackle or other equipment required for, and the catch resulting from, fishing operations carried out with the tractor.] 6. In this Schedule, "haulage vehicle" means a vehicle (other than one described in any of the foregoing paragraphs) which is constructed and used on public roads for haulage solely and not for the purpose of carrying or having superimposed upon it any load except such as is necessary for its propulsion or equipment and which is not used for that purpose. 7. In this Schedule, "showman's vehicle" means a vehicle registered under this Act in the name of a person following the business of a travelling showman and used solely by him for the purposes of his business and for no other purpose. 1.(1) Subject to the provisions of this Schedule, the annual rate of duty applicable to a goods vehicle of a description specified in column 1 of Table A in Part II shall, according to the unladen weight of the vehicle as set out in columns 2 and 3 of that Table, be the initial rate specified in relation to vehicles of that description and that weight in column 4 of that Table together with any additional rate so specified in column 5 of that Table. (2) Subject to the provisions of this Schedule, if a goods vehicle of a description specified in column 1 of Table B in Part II is used for drawing a trailer, the annual rate of duty applicable thereto in accordance with sub-paragraph (1) shall be increased by the amount specified in column 4 of that Table in relation to vehicles of that description or, where the unladen weight of the vehicle is set out in columns 2 and 3 of that Table, by the amount so specified in relation to vehicles of that description and weight. 2. Where a goods vehicle is partly used for private purposes, that is to say, otherwise than for the conveyance of goods or burden for hire or reward or for or in connection with a trade or business (including the performance by a local or public authority of its functions), duty shall (if apart from this paragraph it would be less) be chargeable by virtue of this Schedule at a rate equal to that which would be chargeable in respect of that goods vehicle if Schedule 5 were applicable to it instead of this Schedule. 3. Duty shall not be chargeable by virtue of this Schedule (a)in respect of a vehicle chargeable with duty by virtue of Schedule 1; (b)in respect of an agricultural machine as being a goods vehicle by reason of the fact that it is constructed or adapted for use, and used, for the conveyance of farming or forestry implements fitted thereto for operation while so fitted; (c)in respect of a mobile crane [, works truck or fisherman's tractor]; or (d)in respect of a vehicle which, though constructed or adapted for use for the conveyance of goods or burden, is not used for the conveyance thereof for hire or reward or for or in connection with a trade or business (including the performance by a local or public authority of its functions). 4. Without prejudice to paragraph 2, a vehicle shall be treated for the purposes of this Schedule as a farmer's goods vehicle, notwithstanding that it is partly used for private purposes as defined in paragraph 2, if, apart from that use, it would be a farmer's goods vehicle as defined in this Schedule. 5.(1) A mechanically propelled vehicle constructed or adapted for use, and used, for the conveyance of a machine or contrivance and no other load except articles used in connection with the machine or contrivance, not being a vehicle for which an annual rate of duty is specified in Schedule 3, shall, notwithstanding that the machine or contrivance is built in as part thereof, be chargeable with duty at the rate which would be applicable if the machine or contrivance were burden and were not included in the unladen weight of the vehicle. (2) A mobile concrete mixer which, but for its conveyance of the materials used by it in mixing concrete, would fall within sub-paragraph (1), shall be chargeable with duty in accordance with that sub-paragraph, and shall be so chargeable at the rate which would be applicable thereunder if so much of the weight of its built-in machine or contrivance as exceeds 30 hundred-weight were burden and were not included in the unladen weight of the vehicle. 6.(1) Where a goods vehicle used for drawing a trailer has the trailer attached to it by partial superimposition, the vehicle and trailer shall, for the purpose of determining the annual rate of duty applicable to the vehicle, be treated as if they together formed a single vehicle, and the increase of duty provided for by paragraph 1(2) shall not be chargeable. (2) The increase of duty provided for by paragraph 1(2) shall not be chargeable by reason of the use of a goods vehicle for drawing any vehicle which, if mechanically propelled, would be exempt from duty by virtue of section 4(1)(j) or (k). 7.(1) This paragraph and paragraph 8 apply to agricultural machines which do not draw trailers. (2) Subject to the provisions of this paragraph and paragraph 8, a vehicle to which this paragraph applies shall not be chargeable with duty by virtue of this Schedule by reason of the fact that it is constructed or adapted for use, and used, for the conveyance of such goods or burden as are hereinafter mentioned if they are carried in or on not more than one appliance, the appliance is fitted either to the front or to the back of the vehicle and the following conditions are satisfied (a)the appliance must be removable; (b)the area of the horizontal plane enclosed by vertical lines passing through the outside edges of the appliance must not, when the appliance is in the position in which it is carried when the vehicle is travelling and the appliance is loaded, exceed 7 square feet if it is carried at the front or 15 square feet if it is carried at the back. (3) The goods or burden referred to in sub-paragraph (2) are any goods or burden the haulage of which is permissible under paragraph 2(1)(a) to (f) of Schedule 3. (4) The foregoing provisions of this paragraph shall not apply to the use of a vehicle on a public road more than 15 miles from agricultural land in the occupation of the person in whose name the vehicle is registered under this Act. (5) The foregoing provisions of this paragraph shall not apply to three-wheeled vehicles, or to any vehicle such that the distance between the centre of the area of contact with the road surface of (a)a back wheel, in a case where only one appliance is being used for the carriage of goods or burden, and is fitted to the back of the vehicle; (b)any wheel on one side of the vehicle, in any other case; (6) For the purposes of this paragraph, a vehicle having two wheels at the front shall, if the distance between them (measured between the centres of their respective areas of contact with the road) is less than 18 inches, be treated as a three-wheeled vehicle. 8.(1) The following provisions of this paragraph shall have effect in relation to any vehicle fitted with an appliance of any description prescribed for the purposes of all or any of sub-paragraphs (2) to (4) by regulations under this paragraph. (2) The limitation in paragraph 7(2) to one appliance shall have effect as a limitation to two appliances of which at least one must be an appliance prescribed for the purposes of this sub-paragraph; but, if two appliances are used, they must be fitted at opposite ends of the vehicle. (3) Regulations under this paragraph may provide for all or any of the following matters where an appliance prescribed for the purposes of this paragraph is being used, that is to say, that paragraph 7(2) shall not apply unless the prescribed appliance is fitted to the prescribed end of the vehicle, or unless the use of the prescribed, or any, appliance is limited to prescribed goods or burden or to use in prescribed circumstances. (4) Regulations under this paragraph may provide that paragraph 7(2)(b) shall not have effect in relation to appliances prescribed for the purposes of this sub-paragraph, but that in relation thereto paragraph 7(4) shall have effect with the substitution of such shorter distance as may be prescribed. (5) In sub-paragraphs (2) to (4), references to use are references to use for the carriage of goods or burden. 9.(1) In this Schedule "agricultural machine" has the same meaning as in Schedule 3; "farmer's goods vehicle" means a goods vehicle registered under this Act in the name of a person engaged in agriculture and used on public roads solely by him for the purpose of the conveyance of the produce of, or of articles required for the purposes of, the agricultural land which he occupies, and for no other purpose; ["fisherman's tractor" has the same meaning as in Schedule 3 to this Act;] "goods vehicle" means a mechanically propelled vehicle (including a tricycle as defined in Schedule 1 and weighing more than 8 hundredweight unladen) constructed or adapted for use, and used, for the conveyance of goods or burden of any description, whether in the course of trade or otherwise; "mobile crane" has the same meaning as in Schedule 3; "showman's goods vehicle" means a showman's vehicle which is a goods vehicle and is permanently fitted with a living van, or some other special type of body or superstructure, forming part of the equipment of the show of the person in whose name the vehicle is registered under this Act; "showman's vehicle" has the same meaning as in Schedule 3; "tower wagon" means a goods vehicle (a)into which there is built, as part of the vehicle, any expanding or extensible contrivance designed for facilitating the erection, inspection, repair or maintenance of overhead structures or equipment; and (b)which is neither constructed nor adapted for use, nor used, for the conveyance of any load, except such a contrivance and articles used in connection therewith; "works truck" has the same meaning as in Schedule 3. (2) In this Schedule, "trailer" does not include (a)an appliance constructed and used solely for the purpose of distributing on the road loose gritting material; (b)a snow plough; (c)a road construction vehicle as defined in section 4(2); (d)a farming implement not constructed or adapted for the conveyance of goods or burden of any description, when drawn by a farmer's goods vehicle; (e)a trailer used solely for the carriage of a container for holding gas for the propulsion of the vehicle by which it is drawn, or plant and materials for producing such gas. The annual rate of duty applicable to a mechanically propelled vehicle of a description specified in column 1 of Part II, being a vehicle in respect of which an annual rate is not specified in Schedules 1 to 4, shall be the rate specified in relation to vehicles of that description in column 2 of Part II. Section 2. Sections 4 to 7. Section 10. Section 12. Section 13(1). Sections 58 to 62. Sections 64 to 69. Section 74. 1. The provisions of the Transferred Excise Duties Act specified in Part I shall, in their application for the purposes of this Act, have effect as if references therein to (a)transferred excise licences included references to licences under this Act; (b)transferred excise duties included references to the duty chargeable under this Act; (c)the Ministry of Finance included references to the Ministry; and (d)the Transferred Excise Duties Act included references to this Act. 2. Sections 59(2) to (4) and 61 of the Transferred Excise Duties Act shall apply only in relation to offences contained in the provisions applied by Part I. 1. Subject to the provisions of this Schedule, the unladen weight of any mechanically propelled vehicle shall, for the purposes of this Act, be taken to be the weight of the vehicle inclusive of the body and all parts (the heavier being taken where alternative bodies or parts are used) which are necessary to, or ordinarily used with, the vehicle when working on a road, but exclusive of the weight of water, fuel or accumulators used for the purpose of the supply of power for the propulsion of the vehicle, and of loose tools and loose equipment. 2.(1) This paragraph applies to any vehicle having a body constructed or adapted for the purpose of being lifted on or off the vehicle with goods or burden contained therein which is from time to time actually used for that purpose in the ordinary course of business. (2) The unladen weight of a vehicle to which this paragraph applies shall, for the purposes of this Act, be taken exclusive of the weight of any such body as is described in sub-paragraph (1) and, where alternative bodies of the kind so described are used, any such body shall be disregarded for the purposes of this Schedule. (3) If any question arises whether a body is from time to time actually used for the purpose mentioned in sub-paragraph (1) in the ordinary course of business, the body shall be deemed not to be so used until the contrary is shown. 3.(1) In computing, for the purposes of Schedule 4, the unladen weight of a goods vehicle, there shall, except as provided in sub-paragraph (2), be included the weight of any receptacle, being an additional body, placed on the vehicle for the purpose of the carriage of goods or burden of any description, if any goods or burden are loaded into, carried in and unloaded from the receptacle without the receptacle being removed from the vehicle. (2) The weight of a receptacle shall not be included in the unladen weight of a goods vehicle by virtue of sub-paragraph (1) (a)unless the receptacle is placed on the vehicle by or on behalf of the person in whose name the vehicle is registered under this Act; or (b)if the receptacle is constructed or adapted for the purpose of being lifted on or off the vehicle with goods or burden contained therein and is from time to time actually used for that purpose in the ordinary course of business; or (c)if the receptacle is specially constructed or specially adapted for carrying livestock and is used solely for that purpose. (3) If any question arises whether any receptacle is from time to time actually used for the purpose mentioned in sub-paragraph (2)(b) in the ordinary course of business, the receptacle shall be deemed not to be so used until the contrary is shown. (4) For the purposes of sub-paragraph (2)(c), a receptacle shall not be deemed to be used otherwise than solely for carrying livestock by reason that, on a journey the main purpose of which is the carrying of livestock or on the way to the loading point or while returning from the discharging point on such a journey, the vehicle is used for carrying agricultural produce or agricultural requisites. 4.(1) For the purposes of Schedules 3 and 4, the unladen weight of a mechanically propelled vehicle shall not, except as provided in sub-paragraph (2), be taken to include the weight of a contrivance attached thereto, being a contrivance designed or adapted for the purpose of enabling the vehicle to tow or be towed. (2) In computing the unladen weight of a vehicle, there shall not, by virtue of this paragraph, be excluded the weight of a contrivance attached to the rear of a vehicle chargeable with duty by virtue of Schedule 3 or of a vehicle which is chargeable with duty by virtue of Schedule 4 and is used for drawing a trailer, or, in any event, an amount exceeding (a)where a contrivance, the weight of which falls to be excluded, is attached to one end only of the vehicle, 1 hundredweight; (b)where such a contrivance is attached to each end of the vehicle, 2 hundredweight. 5. In computing, for the purposes of Schedule 4, the unladen weight of a goods vehicle which carries a container for holding gas for the propulsion of the vehicle, or plant for producing such gas, the unladen weight of the vehicle shall be reduced (a)where the unladen weight exceeds 12 hundredweight but does not exceed 3 tons, by half a ton; (b)where the unladen weight exceeds 3 tons but does not exceed 6 tons, by three-quarters of a ton; (c)where the unladen weight exceeds 6 tons, by 1 ton. Schedule 8Amendments 1. Section 2(1) shall have effect as if (a)there were inserted at the beginning the words "Subject to the provisions of section 2A,"; (b)in paragraph (a) and in paragraph (b) there were added at the end the words "running from the beginning of the month in which the licence first has effect"; (c)there were inserted after paragraph (a) the following paragraph "(aa)in the case of any vehicle, for one calendar year;". 2. Section 2 shall have effect as if subsections (2), (3) and (4) were omitted. 3. Section 2(5) shall have effect as if (a)there were inserted at the beginning the words "Subject to the provisions of section 2A,"; (b)in paragraph (a) for the words "a period of twelve months" there were substituted the words "one calendar year or any other period of twelve months". 4. Section 2 shall have effect as if subsections (6) and (7) were omitted. 5. After section 2, there shall be inserted the following section 2A.(1) Subject to the following provisions of this section, the Ministry may by order made subject to negative resolution provide that vehicle licences (other than licences for one calendar year) may be taken out for such periods as may be specified in the order, being periods of a fixed number of months (not exceeding fifteen) running from the beginning of the month in which the licence first has effect [or in the case of vehicles of such description, or of such description and used in such circumstances, as may be so specified, periods of less than a month.] (2) Subject to subsections (3) and (4), a licence for any period specified in an order under this section shall be taken out on payment of duty at such rate as may be so specified. (3) The rate of duty on any licence taken out for a vehicle for a period other than one of twelve months shall be such as to bear to the annual rate of duty applicable to that vehicle no less proportion than the period for which the licence is taken out bears to a year. (4) The rate of duty on any licence taken out for a vehicle for a period of three months or for a period of four months shall not exceed for each month of the period ten per cent. of the annual rate of duty applicable to the vehicle. [(4A) An order under this section may be made so as to apply only to vehicles of specified descriptions and may make different provision for vehicles of different descriptions or for different circumstances.] (5) The power to make orders under this section shall include power [to make transitional provisions and] to amend or repeal the following provisions of section 2, that is to say, in subsection (1), paragraphs (a), (b) and (c) and, in subsection (5), paragraphs (b) and (c) and so much of the remainder of the subsection as relates to those two paragraphs.". 6. Section 8 shall have effect as if subsections (2) and (3) were omitted. 7. Section 9 shall have effect as if (a)in subsection (2) for the words "one-three-hundred and sixty-fifth" there were substituted the words "one-twelfth", for the words "day in the relevant period" there were substituted the words "calendar month or part of a calendar month in the relevant period" and, in subsection (3), for the words "day following that on which" there were substituted the words "calendar month immediately following that in which"; (b)in subsection (4) (i)in paragraph (a), for the word "day" there were substituted the words "month or part of a month"; (ii)in paragraph (b), for the word "day" there were substituted the words "month or part" and the words from "and that he was exempt" to "day" were omitted; <(iii)in paragraphs (c) and (d) and in the words following paragraph (d), for the word "day" there were in each case substituted the words "month or part"; (c)in subsection (5), for the words "In relation to any day" there were substituted the words "In relation to any month or part of a month", for the words "on that day" there were substituted the words "at the beginning of that month or part" and for the words "such day" there were substituted the words "such month or part". 8. Sections 10 and 11 shall be omitted. 9. Section 12 shall have effect as if subsections (5) and (6) were omitted. 10. Section 13 shall be omitted. 11. Sections 14 and 15 shall be omitted. 12. Section 16 shall have effect as if for subsections (5) and (6) there were substituted the following subsections "(5) A trade licence may be taken out either for one calendar year or, except in the case of a licence which is to be used only for vehicles to which Schedule 1 relates, for a period of three months beginning with the 1st January, 1st April, 1st July or 1st October.13. Section 17 shall have effect as if there were substituted for subsections (1) to (4) the following subsections "(1) The holder of a licence may at any time surrender the licence to the Ministry. (2) Where a licence is surrendered to the Ministry under subsection (1), the holder shall be entitled to be repaid by the Ministry, by way of rebate of duty paid for the licence, the following amount in respect of each complete month of the period of the currency of the licence which is unexpired at the date of the surrender (a)in the case of a trade licence taken out for a period of three months only, an amount equal to one-third of the duty charged on that licence; (b)in the case of a licence of any other class, an amount equal to one-twelfth of the annual rate of duty chargeable on the licence.". 14. Until the date appointed for the cesser of paragraph 10, section 17 shall have effect as if subsection (5) were omitted. 15. On and after the said date, section 17(5) shall have effect until the date appointed for the cesser of paragraph 13 as if paragraph (b) were omitted together with the words from "or, if the Ministry so directs" to "application" in the second place where it occurs. 16. Section 17 shall have effect as if subsection (6) were omitted. 17. Section 18(3) shall have effect as if for the words "number of days" there were substituted in each place where they occur the words "number of months" and for the words from "that period being treated" to the end there were substituted the words "any incomplete month being treated as a whole month". 18. Section 19(1) shall have effect as if paragraph (b) together with the preceding "or" and the words "except where the Ministry registers the vehicle on receiving the said particulars" were omitted. 19. Section 20 shall be omitted. 20. For section 23 there shall be substituted the following "23.(1) Regulations under this Act may (a)make provision with respect to the registration of mechanically propelled vehicles; (b)require the Ministry to make the prescribed returns with respect to mechanically propelled vehicles registered with it, and provide for making any particulars contained in the register available for use by the prescribed persons on payment, in the prescribed cases, of the prescribed fee; (c)require any person to whom any mechanically propelled vehicle is sold or disposed of to furnish the prescribed particulars in the prescribed manner; (d)provide for the issue of registration books in respect of the registration of any mechanically propelled vehicle, and for the surrender and production, and the inspection by the prescribed persons, of any books so issued; (e)provide for the issue of new registration books in the place of any such books which may be lost or destroyed, and for the fee to be paid on the issue of a new registration book; (f)prescribe the size, shape and character of the registration marks or the signs to be fixed on any vehicle and the manner in which those marks or signs are to be displayed and rendered easily distinguishable, whether by night or by day. (2) Regulations under this Act may (a)prescribe the form of, and the particulars to be included in, the register of trade licences; (b)make provision for assigning general registration marks to persons holding trade licences and, without prejudice to the foregoing, prescribe the registration marks to be carried by vehicles the use of which is authorised by virtue of such licences; (c)make provision for the issue of trade plates to holders of trade licences and for the charging of a fee for the replacement of such plates by reason of damage to them or of their loss or destruction. (3) Regulations under this Act may (a)extend any of the provisions as to registration, and provisions incidental to any such provisions, to any mechanically propelled vehicles in respect of which duty is not chargeable under this Act (including vehicles belonging to the Crown); (b)provide for the identification of any such vehicles. (4) Regulations under subsection (3) which require a person to furnish information relating to vehicles exempted from duty by virtue of section 7(2) [ or (2A)] may require him to furnish in addition such evidence of the facts giving rise to the exemption as is prescribed by the regulations.". 21. Section 24 shall be omitted. 22. Section 25 shall have effect as if (a)in subsection (1), paragraph (a), together with the last reference in that subsection to a motor dealer, so far as it relates to that paragraph, were omitted; (b)in subsection (1), paragraph (b), together with the last reference in that subsection to a motor dealer, so far as it relates to that paragraph, and the reference therein to any other person in question, and subsection (2) were omitted. 23. Section 26 shall have effect as if there were substituted for the reference to section 23(1)(c) a reference to section 23(2)(c). 24. For section 34(3) there shall be substituted the following subsection "(3) Any person who contravenes with any regulations under this Act, except regulations under section 2(6), 11(3), 14, 20 or 24, shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding #20; and regulations under the said section 14, 20 or 24 may provide that a person who contravenes any specified provision of the regulations shall be guilty of an offence, and a person guilty of such an offence shall be liable on summary conviction to a fine of an amount not exceeding (a)in the case of an offence under regulations made under section 24, #50; (b)in the case of an offence under regulations made under section 14 or 20, #20.". 1. The Ministry may by order made subject to negative resolution make provision for securing that anything done, before the date on which section 3 comes into operation, by or in relation to a county council in connection with any functions transferred to the Ministry by virtue of that section is deemed on and after that date to have been done by or in relation to the Ministry and, without prejudice to the foregoing provisions of this paragraph, that anything begun before that date by a county council in the exercise of such functions may be carried on and completed on and after that date by the Ministry. 2. Any register kept or vehicle registered under any enactment repealed by this Act, or by any enactment repealed by this Act, shall be deemed to have been kept or registered under this Act, and any number or identification mark assigned to a vehicle under any enactment repealed by this Act, or by any enactment repealed by this Act, shall, if it was the registered number or the proper mark for the vehicle at the commencement of this Act, be deemed to have been assigned to the vehicle under this Act. Paras.37 spent 8. Any document made or issued (whether before or after the commencement of this Act) referring, whether specifically or by means of a general description, to an enactment repealed by this Act shall, unless the contrary intention appears, be construed as referring to the corresponding provision of this Act. 9.(1) No licence issued under this Act and in force when any of the following modifications of this Act contained in Part I ceases to have effect under section 37(2) shall be affected by reason of any such modification so ceasing to have effect; nor shall any right to be repaid, by way of rebate of duty, any such amount as is referred to in section 17(3) accruing on a surrender of a licence before the modification contained in paragraph 13 of Part I ceases to have effect under section 37(2), be affected by reason of that modification so ceasing to have effect. (2) The modifications of this Act referred to above are those contained in paragraphs 1, 2, 3, 5, 12 and 17 of Part I. 10. In this Part (a)"the Act of 1954" means the Vehicles (Excise) Act (Northern Ireland) 1954; (b)references to enactments repealed by this Act include references to orders revoked by this Act. Schedule 10Repeals machines; mobile cranes; works trucks; mowing machines; fishermen's tractors. showmen's vehicles. showmen's vehicles. tower wagons. in any of the foregoing provisions of this Part. 3 tons <55.00 4 tons6 tons124.00 9 tons168.00]Section 37. 1954 c.17

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Statutes of Northern Ireland