PART ICustoms and Excise
7Additional liability in relation to alteration of vehicle or its use
1
In the [1971 c. 10.] Vehicles (Excise) Act 1971 the following section shall be inserted after section 18—
18AAdditional liability in relation to alteration of vehicle or its use.
1
Where a person convicted of an offence under section 18 of this Act 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 penalty which it may impose under that section, order him to pay an amount (the " additional duty ") calculated in accordance with this section.
2
The additional duty shall, subject to subsections (7) and (8) below, be an amount equal to one three-hundred-and-sixty-fifth of the appropriate annual rate of duty for each day in the relevant period.
3
The following Cases are referred to in subsections (5) and (6) below—
CASE A
Where:—
- a
at the time of the offence the vehicle in question had a plated weight (the " higher plated weight") which exceeds the plated weight (the " previous plated weight") which it had when the current licence was taken out; and
- b
the current licence was taken out at the rate of duty applicable to the previous plated weight.
CASE B
Where—
- a
the vehicle in question is a tractor unit (with in the meaning of paragraph 15 of Schedule 4 to this Act);
- b
the current licence was taken out at a rate of duty applicable to the use of the vehicle only with semi-trailers having not less than two axles or, as the case may be, only with semi-trailers having not less than three axles; and
- c
the offence consisted in using the vehicle with a semi-trailer with a smaller number of axles than that mentioned in paragraph (b) above, in circumstances in which it was not treated by virtue of paragraph 14(2) of Schedule A to this Act as being licensed in accordance with the requirements of this Act.
CASE C
Where—
- a
the current licence was taken out at the rate of duty applicable, by virtue of paragraph 8 of Schedule 4 to this Act, to a weight lower than the plated weight of the vehicle in question; and
- b
the offence consisted in using the vehicle in contravention of a condition imposed by virtue of paragraph 8(3) of Schedule 4.
CASE D
Where the current licence was taken out at a rate of duty lower than that applicable to the vehicle in question by reference to its plated weight and the circumstances of the case do not bring it within Case A, B or C.
CASE E
Where the current licence was taken out at a rate of duty lower than that at which duty was chargeable in respect of that condition or manner of use of the vehicle which constituted the offence and the circumstances of the case do not bring it within Case A, B, C or D.
4
In this section " current licence " means the licence in relation to which the offence was committed.
5
In this section " appropriate annual rate of duty " means the difference between the rate of duty at which the current licence was taken out and—
a
in Case A, the rate which would have been applicable had the current licence been taken out by reference to the higher plated weight;
b
in Case B, the rate which would have been applicable had the current licence been taken out by reference to that use of the vehicle which constituted the offence ;
c
in Case C, the rate which would have been applicable had the current licence been taken out by reference to the plated weight of the vehicle;
d
in Case D, the rate which would have been applicable had the current licence been taken out by reference to the plated weight of the vehicle; and
e
in Case E, the rate which would have been applicable had the current licence been taken out by reference to that condition or use of the vehicle which constituted the offence.
6
In this section ' relevant period' means the period ending with the day on which the offence was committed and beginning—
a
in relation to Case A, with the day on which the vehicle in question was plated with the higher plated weight; and
b
in relation to each of the other Cases, with the day on which the current licence first took effect.
7
Where the person convicted proves—
a
that throughout any day comprised in the relevant period he was not the keeper of the vehicle in question ;
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 section 10(2)(b) or (c) of this Act from liability under subsection (1) of that section in respect of that day;
c
that he had, before his conviction, paid the higher of the two rates of duty referred to in the relevant paragraph of subsection (5) above in respect of the vehicle for any such day, whether or not on a licence ; or
d
that throughout any such day the vehicle was not chargeable with duty ;
the additional duty shall be calculated as if that day were not comprised in the relevant period.
8
Where a person is convicted of more than one contravention of section 18 of this Act in respect of the same vehicle (whether or not in the same proceedings) the court shall, in calculating the additional duty payable in respect of any one of those offences, reduce the amount calculated in accordance with the preceding provisions of this section in relation to a particular period by the amount of the additional duty ordered to be paid under this section in relation to that period in respect of the other offence or, as the case may be, offences.
9
Except so far as it is proved to have fallen within some other description for the whole of any day comprised in the relevant period, the vehicle in question 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.
10
Where, on a person's conviction of an offence under section 18 of this Act, an order is made under Part I of the [1973 c. 62.] Powers of Criminal Courts Act 1973 placing him on probation or discharging him absolutely or conditionally, this section shall apply as if the conviction were deemed to be a conviction for all purposes.
11
This section shall have effect subject to the provisions (applying with the necessary modifications) of any enactment relating to the imposition of fines by magistrates' courts, other than one conferring a discretion as to their amount; and any sum payable by virtue of an order under this section shall be treated as a fine, and the order as a conviction, for the purposes of Part III of the [1980 c. 43.] Magistrates' Courts Act 1980 (including any enactment having effect as if contained in that Part) and of any other enactment relating to the recovery or application of sums ordered to be paid by magistrates' courts.
12
In its application to Scotland, this section shall have effect as if for subsections (10) and (11) there were substituted the following subsections—
10
Where a person is convicted on indictment of, or is charged before a court of summary jurisdiction with, an offence under section 18 of this Act, and an order is made under section 182 or 383 of the [1975 c. 21.] Criminal Procedure (Scotland) Act 1975 discharging him absolutely, or under section 183 or 384 of that Act placing him on probation, this section shall apply as if the making of the order were a conviction for all purposes.
11
Any sum payable by virtue of an order under this section shall be treated as a fine imposed by a court of summary jurisdiction.
13
This section is subject to Schedule 7 to this Act.
2
In the [1972 c. 10 (N.I.).] Vehicles (Excise) Act (Northern Ireland) 1972, after section 18 there shall be inserted the section set out in subsection (1) above, modified as follows—
a
in subsection (1) for the word ' penalty' there shall be substituted the word ' fine ';
b
for any reference in subsections (3) and (5) to a plated weight there shall be substituted a reference to a relevant maximum weight or, as the case may be, a relevant maximum train weight;
c
in subsection (6)—
i
after the words ' ending with' there shall be inserted the words ' and including';
ii
in paragraph (a) after the word ' with' (where it first occurs) there shall be inserted the words ' and including ' and for the words ' plated with the higher plated weight' there shall be substituted the words ' rated at the higher relevant maximum weight or, as the case may be, the higher relevant maximum train weight'; and
iii
in paragraph (b) after the word ' with' there shall be inserted the words ' and including ';
d
in subsection (10) for the reference to Part I of the [1973 c. 62.] Powers of Criminal Courts Act 1973 there shall be substituted a reference to the [1950 c. 7 (N.I.).] Probation Act (Northern Ireland) 1950;
e
for subsection (11) there shall be substituted the following subsection—
11
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 [1954 c. 9 (N.I.).] Administration of Justice Act (Northern Ireland) 1954.
f
for subsection (12) there shall be substituted the following subsection—
12
In this section " relevant maximum weight" and " relevant maximum train weight" have the same meaning as in Schedule 4.
g
in subsection (13) for the reference to Schedule 7 there shall be substituted a reference to Schedule 9.
3
In Schedule 7 to the Act of 1971 (transitional provisions), the following paragraph shall be inserted after paragraph 17—
17A
Section 18A 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 " and 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 " ;
b
in subsection (7)—
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" onwards 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 (9), for the words " any day comprised in the relevant period" there were substituted the words " any month or part of a month comprised in the relevant period.
4
In Schedule 9 to the Act of 1972 (transitional provisions in Northern Ireland), the paragraph set out in subsection (3) above shall be inserted after paragraph 17 ".