Part ICUSTOMS AND EXCISE, VALUE ADDED TAX AND CAR TAX

CHAPTER I CUSTOMS AND EXCISE

Duties of excise: other provisions

I18 Vehicles excise duty: exemptions.

1

The M1Vehicles (Excise) Act 1971 shall be amended as follows.

2

In section 4(1) (exemptions) after paragraph (ca) there shall be inserted—

cb

vehicles used solely as mine rescue vehicles or for the purpose of conveying or drawing emergency winding-gear at mines;

3

In section 4(1)(ka) (pedestrian controlled vehicles) the words “(other than mowing machines) shall be omitted.

4

In section 4(2), the following definition shall be inserted before the definition of “ambulance—

“fire engine means a vehicle—

a

constructed or adapted for use for the purpose of fire fighting, salvage or both, and

b

used solely for the purposes of a fire brigade (whether or not one maintained under the Fire Services Act 1947);

5

In section 4(2), after the definition of “veterinary ambulance there shall be inserted—

“weight unladen shall be construed in accordance with section 190(2) of the Road Traffic Act 1988.

6

Section 7(4) (power to exempt civil defence vehicles) shall cease to have effect.

7

Subsections (3) and (5) above shall be deemed to have come into force on 20th March 1991.

8

Subsection (4) above shall be deemed to have come into force on 1st June 1991.

9

Subsection (6) above shall come into force on 1st October 1991.

10

This section shall apply in relation to the M2Vehicles (Excise) Act (Northern Ireland) 1972 as it applies in relation to the M3Vehicles (Excise) Act 1971, but with the following modifications—

a

in subsection (4), for “the M4Fire Services Act 1947 there shall be substituted “the Fire Services (Northern Ireland) Order 1984 ”, and

b

in subsection (5), for “section 190(2) of the M5Road Traffic Act 1988 there shall be substituted “Article 2(3) of the Road Traffic (Northern Ireland) Order 1981 ”.