Search Legislation

Finance Act (Northern Ireland) 1966

 Help about what version

What Version

 Help about advanced features

Advanced Features

More Resources

Changes over time for: Section 14

 Help about opening options

Version Superseded: 05/10/2015

Alternative versions:

Status:

Point in time view as at 01/01/2006. This version of this provision has been superseded. Help about Status

Close

Status

You are viewing this legislation item as it stood at a particular point in time. A later version of this or provision, including subsequent changes and effects, supersedes this version.

Note the term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section.

Changes to legislation:

There are currently no known outstanding effects for the Finance Act (Northern Ireland) 1966, Section 14. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

F114Grants towards customs or excise duty charged on fuel used in operating bus services.N.I.

(1)There shall be paid out of moneys provided by Parliament the expenses of making such grants as the Ministry of Development, in its discretion and on such conditions as it thinks fit to impose, may make to operators of bus services towards defraying customs or excise duty charged on fuel used in operating any bus service after the commencement of section 2 of the Finance (No. 2) Act 1964 [1964 c.92] (which increased by sixpence a gallon the duty on hydrocarbon oils, petrol substitutes and power methylated spirits).

(2)The method of calculating the said grants shall be such as the Ministry of Development may with the approval of the Ministry of Finance from time to time determine, either generally or in particular cases or classes of case, [F2 but the amount of a grant shall not exceed such sums for every gallon of fuel used or estimated to have been used in operating the bus service during the period to which the grant relates as the Department of Finance may from time to time approve, being a sum not greater than the rate per gallon of the duty of excise chargeable on[F3 light oil] produced in the United Kingdom at the date of use of the fuel, including any addition to that duty by virtue of an order under section 9F4 of the Finance Act 1961 [1961 c.36] .]

(3)If the operator of a bus service fails without reasonable excuse (the proof whereof shall be on him) to comply with a condition imposed on him as mentioned in subsection (1)—

(a)requiring the compiling, preservation or production of running sheets, accounts or other records relating to the operation of the service; or

(b)requiring facilities to be afforded for the inspection, removal or copying of such records;

he shall be guilty of an offence and liable on summary conviction to a fine not exceeding[F5 level 3 on the standard scale].

(4)If any person—

(a)knowingly or recklessly makes any false statement for the purpose of obtaining the payment to himself or another of any sum under this section; or

(b)wilfully makes a false entry in any running sheet, account or other record which is or may be required to be produced in pursuance of any condition such as is mentioned in subsection (1) or, with intent to deceive, makes use for the purposes of this section of any such record which he knows to be false;

he shall be guilty of an offence and liable on summary conviction to imprisonment for a term not exceeding three months or a fine not exceeding[F5 level 3 on the standard scale] or both, or on conviction on indictment to imprisonment for a term not exceeding two years or a fine or both.

(5)No proceedings for an offence under this section shall be instituted except by or with the consent of the Attorney-General.

(6)Summary proceedings for an offence under this section may be commenced at any time within—

(a)a period of three years from the commission of the offence; or

(b)a period of twelve months from the date on which evidence sufficient to justify a prosecution for the offence comes to the knowledge of the Ministry of Development;

whichever period first expires; and for the purposes of such proceedings a certificate purporting to be signed by the Minister of Development or a secretary or assistant secretary of the Ministry of Development as to the date on which such evidence as aforesaid came to the knowledge of that Ministry shall be prima facie evidence thereof.

(7)In this section—

  • [F6“bus service” means a service available to the general public for the carriage of passengers by road at separate fares, on which there is available to any passenger a journey of such length—

    (i)

    that he is set down at a place less than 30 miles, measured in a straight line, from the place where he was taken up; and

    (ii)

    that no point on the route between those places is 30 miles or more, measured in a straight line, from either of those places;

    and does not include any part of a service as regards which taken in isolation from the whole the aforesaid requirements as to the available length of journey are not satisfied;]

  • “operator”, in relation to a bus service, means—

    Paras.(a)(b) rep. by 1968 c.17 (NI)

    (c)

    the Lord Mayor, Aldermen and citizens of the city of Belfast acting by the council thereof;

    (d)

    the Londonderry and Lough Swilly Railway Company;

    (e)

    F7any person operating a bus service under a road service licence granted or deemed to have been granted under Part II of the Transport Act (Northern Ireland) 1967 [1967 c.37] ;]

  • Definition rep. by 1984 NI 15

F1functions transf. by SR 1999/481

Modifications etc. (not altering text)

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.