8Reduction of duty and other relief in respect of certain mechanically propelled vehicles.
(1)Section thirteen of the [10 & 11 Geo. 5. c. 18.] Finance Act, 1920 (which imposes duties of excise in respect of mechanically propelled vehicles) shall have effect as if in paragraph , 1 of the Second Schedule to that Act—
(i)for the word " Cycles," where it first occurs there were substituted the word " Vehicles ";
(ii)after sub-paragraph (c) there were inserted the following sub-paragraph :—
| “£ | s | d. | |
|---|---|---|---|
| (d) Vehicles other than mowing machines, being vehicles with more than three wheels - neither constructed nor adapted for use nor used for the carriage of a driver or a passenger | 3 | 0 | 0”; |
and
(iii)at the end thereof there were added the following words :—
| “Vehicles chargeable with duty under this paragraph shall not be chargeable with duty under paragraph 5 of this Schedule.” |
(2)The said section thirteen shall have effect as if in paragraph 4 of the said Second Schedule after sub-paragraph (b) there were inserted the following sub-paragraph :—
| “s. | d. | |
|---|---|---|
| (bb) Vehicles designed and constructed as mobile cranes which are used on roads only either as cranes in connection with work being carried .' on on a site in the immediate vicinity or for the .purpose of proceeding to and from a place where they are to be used as cranes and when so proceeding neither carry nor haul any load other than such as is necessary for their propulsion or equipment | 5 | 0”, |
and at the end of the said paragraph 4 there were added the following words :—
| “Vehicles chargeable with duty under sub-paragraph (bb) of this paragraph shall not be chargeable with duty under paragraph 5 of this Schedule.” |
(3)The vehicles referred to in the said sub-paragraph (bb) shall be excluded from the provisions of section two of the Finance Act, 1935, withdrawing the rebate on heavy oils used as fuel for mechanically propelled vehicles, and accordingly in paragraph (d) of subsection (7) of that section for the words " sub-paragraphs (a), (b)," there shall be substituted the words " sub-paragraphs (a), (b), (bb), ".
(4)Subsection (1) of this section shall be deemed to have come into operation on the first day of January, nineteen hundred and forty-seven, and subsections (2) and (3) thereof shall come into operation on the first day of January, nineteen hundred and forty-eight.