Agriculture Act 1967

32 Grants towards expenditure on agricultural tractors and harvesters.

(1) The appropriate Minister may, out of money provided by Parliament, make to any person a grant towards expenditure incurred by that person on or after 17th January 1966 in providing a new tractor or harvester in respect of which there is in force, at the time the grant is made, a licence under the [1962 c. 13.] Vehicles (Excise) Act 1962 upon which duty has been paid at the rate applicable under that Act to agricultural machines, being expenditure approved by the appropriate Minister for the purposes of the grant.

(2) Subject to any order under section 34 of this Act, the amount of any grant under this section shall be ten per cent. of the expenditure in respect of which it is made.

(3) A grant under this section shall, as the appropriate Minister may determine, be payable either as a lump sum or in two or more instalments.

(4) A grant may be made under this section subject to such conditions as the appropriate Minister may think fit to impose.

(5) In this section " new " means unused and not second-hand.

(6) Subsection (5) of the last foregoing section shall apply for the purposes of this section as it applies for the purposes of that section.

(7) In the application of this section to Northern Ireland, for the words in subsection (1) from " a licence under " to " agricultural machines" there shall be substituted the words " a licence under the [1954 c. 17 (N.I.).] Vehicles (Excise) Act (Northern Ireland) 1954 upon which duty has been paid at the rate applicable to the machines mentioned in section 4(2)(a) of that Act " ; and this section shall apply in relation to tractors and harvesters provided for use in the Isles of Stilly with the omission from the said subsection (1) of all reference to their being licensed as therein mentioned.