Finance Act 1991

Exemptions from duty

3In section 4 (exemptions from duty of certain descriptions of vehicles) at the end there shall be added the following subsection—

(3)In its application to Northern Ireland, this section shall have effect as if—

(a)in paragraph (b) of subsection (1) for “a local authority” there were substituted “the Fire Authority for Northern Ireland” and for “their” there were substituted “its”;

(b)in paragraph (j) of that subsection for “local authority's” there were substituted “district council's”;

(c)in subsection (2)—

(i)in the definition of “fire engine”, for “the [1947 c. 41.] Fire Services Act 1947” there were substituted “the [S.I. 1984/1821 (N.I. 11).] Fire Services (Northern Ireland) Order 1984”;

(ii)in the definition of “weight unladen”, for “section 190(2) of the [1988 c. 52.] Road Traffic Act 1988” there were substituted “Article 2(3) of the [S.I. 1981/154 (N.I. 1).] Road Traffic (Northern Ireland) Order 1981”;

(iii)in the definition of “local authority’s watering vehicle”, for “local authority's” there were substituted “district council's” and for the words “local authority”, in each place where they occur, there were substituted “district council”; and

(iv)in the definition of “street lighting authority”, for “local authority or Minister” there were substituted “Northern Ireland department”.

4In section 5 (exemptions from duty in connection with vehicle testing, etc.) at the end there shall be added the following subsection—

(4)In its application to Northern Ireland, this section shall have effect as if—

(a)in subsection (2) for the word “Minister's” there were substituted “Department's”; and

(b)for subsection (3) there were substituted the following subsection—

(3)In this section—

  • “authorised person” means an inspector of vehicles within the meaning of Article 2(2) of the [S.I. 1981/154 (N.I. 1).] Road Traffic (Northern Ireland) Order 1981;

  • “compulsory test” means an examination to obtain a vehicle test certificate under Article 33 of the Road Traffic (Northern Ireland) Order 1981 without which a vehicle licence cannot be obtained for the vehicle under this Act, or an examination to obtain a goods vehicle certificate, public service vehicle licence or certificate of inspection under Article 53, 60(1) or 67 respectively of that Order;

  • “the relevant certificate” means a vehicle test certificate, a goods vehicle certificate, a public service vehicle licence (those expressions having the same meanings as they have in the Road Traffic (Northern Ireland) Order 1981) a certificate of inspection within the meaning of Article 67(2) of that Order, a type approval certificate within the meaning of Article 31A of that Order or a Department’s approval certificate within the meaning of that Article.

5(1)In section 7 (miscellaneous exemptions from duty)—

(a)in paragraph (b) of subsection (2) after “1978” there shall be inserted “or Article 30(3) of the [S.I. 1972/1265 (N.I. 14).] Health and Personal Social Services (Northern Ireland) Order 1972”, and

(b)in paragraph (c) of that subsection after “subsection” there shall be inserted “subsection (2C) below”.

(2)In subsection (2A) of that section in the definition of “appointee” after “1975” there shall be inserted “or the [1975 c. 15.] Social Security (Northern Ireland) Act 1975”.

(3)After subsection (2B) of that section there shall be inserted the following subsections—

(2C)A mechanically propelled vehicle suitable for use by persons having a particular disability that so incapacitates them in the use of their limbs that they have to be driven and cared for by a full-time constant attendant and registered in the name of such a disabled person under this Act shall not be chargeable with any duty under this Act by reason of its use by or for the purposes of that disabled person or by reason of its being kept for such use where—

(a)the disabled person is sufficiently disabled to be eligible under the [S.I. 1972/1265 (N.I. 14).] Health and Personal Social Services (Northern Ireland) Order 1972 for an invalid tricycle but too disabled to drive it; and

(b)no vehicle exempted from duty under subsection (2) above is (or by virtue of that subsection is deemed to be) registered in his name under this Act.

(2D)Subsection (2C) above applies only in relation to Northern Ireland.

(4)In subsection (4A) of that section at the end there shall be added “or a health and social services body, as defined in Article 7(6) of the [S.I. 1991/194 (N.I. 1).] Health and Personal Social Services (Northern Ireland) Order 1991 or a Health and Social Services Trust established under that Order”.

(5)Subsection (5) of that section shall be omitted.