Finance Act 1986

Additional days to be included in duration of certain licences

7 (1) In the [1972 c. 10 (N.I.).] Vehicles (Excise) Act (Northern Ireland) 1972 (in this Part of this Schedule referred to as "the 1972 Act"), section 2A (power to modify duration of licences and rates of duty) as set out in paragraph 5 of Schedule 9 to that Act (transitional provisions) shall be amended as follows.

(2) In subsection (1) for the words from "being" onwards there shall be substituted the following—

“being—

(a) periods of a fixed number of months (not exceeding fifteen) running from the beginning of the month in which the licence first has effect;

(b) in the case of licences taken out on first registration of vehicles of such description as may be so specified, periods exceeding by such number of days (not exceeding thirty) as may be determined by or under the order the periods for which the licence would otherwise have effect by virtue of section 2(1) or any provision made under paragraph (a); or

(c) in the case of vehicles of such description, or of such description and used in such circumstances, as may be specified, periods of less than a month.”

(3) In subsection (3), for the words "other than one of twelve months" there shall be substituted the words "of a fixed number of months other than twelve or for a period of less than a month".