Finance Act 1991

5 (1) In section 7 (miscellaneous exemptions from duty)—

(a) in paragraph (b) of subsection (2) after “1978 there shall be inserted “or Article 30(3) of the Health and Personal Social Services (Northern Ireland) Order 1972 ”, and

(b) in paragraph (c) of that subsection after “subsection there shall be inserted “subsection (2C) below ”.

(2) In subsection (2A) of that section in the definition of “appointee after “1975 there shall be inserted “or the Social Security (Northern Ireland) Act 1975 ”.

(3) After subsection (2B) of that section there shall be inserted the following subsections—

“(2C) A mechanically propelled vehicle suitable for use by persons having a particular disability that so incapacitates them in the use of their limbs that they have 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—

(a) the disabled person is sufficiently disabled to be eligible under the Health and Personal Social Services (Northern Ireland) Order 1972 for an invalid tricycle but too disabled to drive it; and

(b) no vehicle exempted from duty under subsection (2) above is (or by virtue of that subsection is deemed to be) registered in his name under this Act.

(2D) Subsection (2C) above applies only in relation to Northern Ireland.”

(4) In subsection (4A) of that section at the end there shall be added “or a health and social services body, as defined in Article 7(6) of the Health and Personal Social Services (Northern Ireland) Order 1991 or a Health and Social Services Trust established under that Order ”.

(5) Subsection (5) of that section shall be omitted.