Finance Act 1916

15 Motor spirit licence duty

(1) In addition to any other duties imposed by law in respect to motor spirit, there shall, on and after the first day of August nineteen hundred and sixteen, be charged, levied, and paid On a licence to be taken out by any person who desires to be supplied with motor spirit, a duty at the rate of sixpence for every gallon of motor spirit with which he is authorised to be supplied by the licence:

Provided that—

(a) Any person using motor spirit for purposes other than supplying motive power to a motor car or motor cycle, or for supplying motive power to any motor car or motor cycle in respect of which duty is not payable under section eighty-six of the Finance (1909-10) Act, 1910, shall be entitled, in accordance with regulations made under this section, to an allowance or repayment of the whole duty payable under this section in respect of a licence authorising the supply of that motor spirit; and

(b) Any person who, under the preceding section of this Act, has received repayment of motor-car licence duty by reason of the use of his car during any period for any such purpose as' therein mentioned shall be entitled, in accordance with regulations made under this section, to an allowance or repayment of the duty payable under this section in respect of the motor spirit used during that period; and (c) Any duly qualified medical practitioner or registered veterinary surgeon using motor spirit for the purpose of supplying motive power to a motor car or motor cycle kept by him, while it is being used by him for the purposes of his profession, shall be entitled, in accordance with regulations made under this section, to an allowance or repayment of half the amount of duty payable under this section in respect of a licence authorising the supply of that motor spirit.

(2) A licence shall be in such form, and shall be issued in such manner, and subject to such conditions, as may be prescribed by regulations made for the purposes of this section by the Board of Trade, and the regulations may provide for the use of different forms of licence according to the purpose for which the supply of motor spirit is required, and every licence shall specify the amount of motor spirit authorised by the licence to be supplied to the holder.

Regulations may provide for the surrender of any licence under this section authorising the supply of motor spirit, and for any consequent repayment of duty.

(3) Nothing in this section or in any provisions supplemental to this section shall apply to the supply of motor spirit to licensed dealers for the purpose of sale to customers, but those provisions shall apply to the appropriation of motor spirit by a supplier of motor spirit for purposes other than the supply to customers in the same manner as they apply to obtaining a supply of motor spirit.

(4) In this section, and in any provisions supplemental to this section, " motor spirit" has the same meaning as in Part VI. of the Finance (1909-10) Act, 1910.