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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.

© 1972 Crown Copyright

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