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Finance Act 1950

Status:

This is the original version (as it was originally enacted).

13Excise licences for tractors, etc.

(1)The Vehicles (Excise) Act, 1949, shall have effect as if subsection (2) of section four (which sets out the vehicles chargeable with duty at the rates provided for by that section) were amended as directed by the next following subsection of this section, and accordingly read as set out in the Third Schedule to this Act.

(2)The amendments to be made in the said subsection (2) are as follows—

(a)in sub-paragraph (ii) of paragraph (a) the words " in the occupation of the person in whose name the vehicle is registered under this Act" shall be omitted, and after the word

agricultural

there shall be inserted the words

or woodland;

(b)at the end of the said paragraph (a) there shall be added the following sub-paragraphs:—

(iii)for hauling, within fifteen miles of a farm in the occupation of the person in whose name the vehicle is registered under this Act, agricultural or woodland produce of that farm, or agricultural or woodland produce of land occupied with that farm or fuel required for any purpose on that farm or for domestic purposes by persons employed on that farm by the occupier of the farm;

(iv)for hauling articles required for a farm by the person in whose name the vehicle is registered under this Act, being either the owner or occupier of the farm or a contractor engaged to do agricultural work on the farm by the owner or occupier of the farm or for hauling articles required by that person for land occupied by him with a farm;

(v)for hauling, within fifteen miles of a forestry estate in the occupation of the person in whose name the vehicle is registered under this Act, agricultural or woodland produce of that estate or fuel required for any purpose on that estate or for domestic purposes by persons employed on that estate by the occupier of the estate, or for hauling articles required for such a forestry estate by the occupier of the estate;"

(c)paragraph (e) (which specifies the tractors and other vehicles for Which the section provides rates of duty from twelve pounds upwards according to their weight) shall be omitted;

(d)in paragraph (f), for the words " the foregoing paragraphs " there shall be substituted the words " paragraphs (a) to (d).

(3)The rate of duty chargeable under the Vehicles (Excise) Act, 1949, in respect of any such vehicle as is mentioned in paragraph (a), (b), (c) or (d) of subsection (2) of section four of that Act shall be two pounds, and accordingly in the fourth column of the Third Schedule to that Act for the words " 5s. 0d.," wherever they occur, there shall be substituted the words

£2 0s.0d.

(4)In subsection (2) of the said section four (and in this subsection)—

(a)any reference to a farm shall include a market garden ;

(b)any reference to woodland produce includes the wood and other produce of trees which are not woodland trees ;

(c)any reference to articles required for a farm, forestry estate or other land shall include articles which are or have been required for doing work on and for the purposes of the farm, forestry estate or other land, except that in the said subsection (2);

(i)the reference to articles required for a farm by a contractor engaged to do agricultural work on the farm shall include only articles required for the farm in connection with that work, and

(ii)the reference to articles required for land occupied with a farm shall include only articles required for the land in connection with the doing on the land of any agricultural or forestry work (including the getting and carrying away of any woodland produce);

(d)any reference to the owner of a farm includes any person having any estate or interest in land comprised in the farm.

(5)In section two of the Finance Act, 1935 (which disallows rebate on heavy oils used as road fuel for a vehicle as defined in that section), for the definition of " vehicle " in paragraph (d) of subsection (7) there shall be substituted the following definition:—

(d)the expression ' vehicle' does not include any such vehicle as is mentioned in paragraph (a), (b), (c) or (d) of subsection (2) of section four of the Vehicles (Excise) Act, 1949, as amended by the Finance Act, 1950 (or as would be mentioned in the said paragraph (a) as so amended if the references therein to the said Act of 1949 included references to the law as to the registration of mechanically propelled vehicles for the time being in force in Northern Ireland), or any vehicle being a road roller.

(6)The foregoing provisions of this section shall have effect only as from the beginning of the year nineteen hundred and fifty-one, but the Vehicles (Excise) Act, 1949, and section two of the Finance Act, 1935, shall have, and be deemed to have had, effect as if the periods respectively mentioned—

(a)in sub-paragraph (1) of paragraph 1 of the Sixth Schedule to the said Act of 1949 (which paragraph makes a temporary extension of the class of agricultural tractors etc. qualifying for a five shilling licence and for oil rebate in Great Britain); and

(b)in subsection (4) of section eight of the Finance Act, 1943 (which section has the same effect as respects oil rebate in Northern Ireland);

ended with the end of the year nineteen hundred and fifty instead of with the end of June in that year.

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