Finance (1909-10) Act 1910

89 Collection of motor car licence duties in Ireland.

(1) The duties on licences for motor cars imposed by this Act shall be levied in Ireland by county councils in accordance with provisions for the purpose to be made by His Majesty by Order in Council as from the date mentioned in the Order, and subject as respects the current year to such variations of the dates for delivery of declarations and payment "of duties as may be made by the Order, and subsections (3) (4) and (5) of section twenty of the [51 & 52 Vict. c. 41.] Local Government Act, 1888, shall apply to those duties and the Order under this section as they apply to duties transferred and an order of transfer made under that section, with the exception of the provision in paragraph (1) of subsection (4) as to the account to which penalties and forfeitures are to be carried in the county fund, and with the substitution of " Commissioners of Customs and Excise for " Commissioners of Inland Revenue."

(2) The duties to be levied by a county council under this section shall be paid into the Exchequer in such manner and in accordance with such directions as may be contained in the Order, and there shall be paid to every county council in every year a sum equal to five per cent. of the duties levied by the council during the preceding year, and the sums so to be paid shall be charged on and paid out of the Consolidated Fund or the growing produce thereof.

(3) In this section "county council" includes the council of a county borough.