Corporation Tax Act, 1976	1976, No. 7
Finance Act, 1922	12 & 13 Geo. 5, c. 17
Finance Act, 1971	1971, No. 23
Finance Act, 1973	1973, No. 19
Finance Act, 1976	1976, No. 16
Finance Act, 1980	1980, No. 14
Finance Act, 1981	1981, No. 16
Finance Act, 1982	1982, No. 14
Finance Act, 1984	1984, No. 9
Finance Act, 1986	1986, No. 13
Finance Act, 1987	1987, No. 10
Finance Act, 1989	1989, No. 10
Finance Act, 1990	1990, No. 10
Finance Act, 1991	1991, No. 13
Finance Act, 1992	1992, No. 9
Finance (Excise Duties) (Vehicles) Act, 1952	1952, No. 24
Road Traffic Act, 1961	1961, No. 24
Roads Act, 1920	10 & 11 Geo. 5, c. 72
Stamp Act, 1891	54 & 55 Vict., c. 39
Value-Added Tax Act, 1972	1972, No. 22

Number 28 of 1992

No. 28/1992: FINANCE (NO. 2) ACT, 1992

AN ACT TO CHARGE AND IMPOSE CERTAIN DUTIES OF CUSTOMS AND INLAND REVENUE (INCLUDING EXCISE), TO AMEND THE LAW RELATING TO CUSTOMS AND INLAND REVENUE (INCLUDING EXCISE) AND TO MAKE FURTHER PROVISIONS IN CONNECTION WITH FINANCE.

[18th December, 1992]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:

PART I INCOME TAX AND CORPORATION TAX

Amendment of section 41 (basis of relief from corporation tax) of Finance Act, 1980 .

1.— Section 41 of the Finance Act, 1980 , is hereby amended by the addition of the following subsection after subsection (8):

"(9) ( a ) Notwithstanding any other provision of this section—

(i) the Minister may by notice in writing given to a qualified company reduce the fraction (hereafter in this subsection referred to as 'the relief') by which corporation tax payable, so far as it is referable to income from relevant trading operations, falls, or would but for this subsection fall, to be reduced under subsection (2) by specifying in the notice such lower fraction (hereafter in this subsection referred to as the 'revised relief') as the Minister deems appropriate by which the said corporation tax is to be reduced where the Minister is satisfied that—

(I) some or all of the shares in the qualified company are owned directly or indirectly (within the meaning of section 156 of the Corporation Tax Act, 1976 ) by a company or companies (hereafter in this subsection referred to as 'the investors') resident outside the State or the qualified company is resident outside the State and is trading in the State through a branch or agency,

(II) the qualified company (hereafter in this subparagraph referred to as the 'first-mentioned qualified company') is carrying on, or is about to carry on, a trade in the State which includes or consists of relevant trading operations and with levels of activity and employment in the State in relation to those operations either in the first-mentioned qualified company, or in another qualified company with which the first-mentioned qualified company has entered into an agreement in order to carry on such operations, which, having regard to the certificate issued or to be issued to the first-mentioned qualified company or the other qualified company, as the case may be, under the relevant subsection, are substantial and contribute, or will contribute, to the development of the Area as an International Financial Services Centre or the development of the airport, as the case may be,

(III) the manner in which the investors or the qualified company, as the case may be, would, but for this subsection, be subject to relevant taxation in respect of income from relevant trading operations would result in the qualified company ceasing to carry on relevant trading operations carried on by it, or not carrying on relevant trading operations, as the case may be, in the State, and

(IV) the revised relief would ensure that all or a substantial part of the relevant trading operations of the qualified company will continue to be carried on, or will be carried on, as the case may be, in the State to an extent that they will continue to contribute or will contribute to the development of the Area as an International Financial Services Centre or the development of the airport, as the case may be,

and where the Minister has given such notice, subsection (2) shall apply as if the revised relief were substituted for the relief:

Provided that the reduction of the relief so as to arrive at the revised relief shall be no greater than is necessary to secure the result specified in clause (IV),

(ii) the Minister may, subject to the proviso to subparagraph (i), by notice given in writing to the qualified company—

(I) increase or decrease the revised relief specified in a preceding notice given to the qualified company under this subsection, or

(II) reinstate the relief,

and where the Minister has given such notice, subparagraph (i) shall apply as if the revised relief specified in the notice given under that subparagraph were the revised relief specified under this subparagraph or the relief shall be reinstated, as the case may be.

( b ) A notice given by the Minister under this subsection specifying a revised relief or an increase or decrease in such revised relief or a reinstatement of the relief shall have effect from the date specified in the notice which may be a date preceding the date on which the said notice is given.

( c ) This subsection shall be construed together with section 39A (inserted by the Finance Act, 1981 ) and with section 39B (inserted by the Finance Act, 1987 ):

Provided that, in so far as it is to be so construed together with the said section 39A, it shall be so construed only in so far as the relevant trading operations carried on by a qualified company within the meaning of that section are trading operations which could be certified by the Minister as relevant trading operations for the purposes of the said section 39B if they were carried on in the Area rather than the airport.

( d ) In this subsection—

'the airport' and 'the Area' have, respectively, the same meanings as they have in sections 39A and 39B;

'the Minister' means the Minister for Finance;

'qualified company' includes, subject to the proviso to paragraph (c), a company which has not carried on trading operations in the Area or the airport and which intends to carry on trading operations which will be relevant trading operations;

'relevant subsection' means subsection (2) of section 39A or subsection (2) of section 39B, as the case may be;

'relevant taxation', in relation to an investor or a qualified company, means any tax imposed under the laws of any state by reason of the relief.".

Amendment of section 45 (distributions) of Finance Act, 1980 .

2.— Section 45 of the Finance Act, 1980 , is hereby amended by the insertion after subsection (3) of the following proviso to that subsection:

"Provided that where, as respects an accounting period, corporation tax payable by a company is, by virtue of subsection (9) (inserted by section 1 of the Finance (No. 2) Act, 1992 ) of section 41, reduced by the revised relief (within the meaning of the said subsection (9)), the tax credit in respect of a distribution treated for the purposes of this section as made for the accounting period shall be an amount determined by the formula—

[image not available: a28y1992s2-1.bmp]

where—

D is the amount or value of the distribution, and

E is an amount determined by the formula

[image not available: a28y1992s2-2.bmp]

where—

T is the corporation tax payable by the company for the accounting period, so far as it is referable to income from the sale of those goods (within the meaning of section 41), after deducting from that tax such amount as falls to be deducted under the said section 41, and

I is the said income from the sale of those goods.".

Amendment of provisions relating to interest payments by certain deposit takers.

3.—Chapter IV of Part I of the Finance Act, 1986 , is hereby amended—

( a ) in subsection (1) of section 31—

(i) by the insertion of the following definition after the definition of "deposit":

"'foreign currency' means a currency other than the currency of the State;",

(ii) in the definition of "relevant deposit"-

(I) by the addition to paragraph (e) (inserted by the Finance Act, 1991 ) of the following additional proviso after the proviso to that paragraph:

"Provided also that this paragraph shall not apply to a deposit denominated in a foreign currency which is made on or after the operative date,",

and

(II) by the substitution in paragraph (ee) (inserted by the Finance Act, 1992 ) of the following subparagraph for subparagraph (i):

"(i) which is made on or after the operative date by, and the interest on which is beneficially owned by—

(I) a company which is or will be within the charge to corporation tax in respect of the interest, or

(II) a pension scheme,

and",

( b ) in subsection (1) of section 37A (inserted by the Finance Act, 1992 ), by the insertion of the following paragraphs after paragraph (a):

"(aa) the account shall not be denominated in a foreign currency;

(aaa) the account shall not be connected with any other account held by the account holder or any other person; and for this purpose an account is connected with another account if—

(i) (I) either account was opened with reference to the other account, or with a view to enabling the other account to be opened on particular terms, or with a view to facilitating the opening of the other account on particular terms, and

(II) the terms on which either account was opened would have been significantly less favourable to the account holder if the other account had not been opened,

(ii) the terms on which either account is operated are altered or affected in any way whatsoever because of the existence of the other account;",

and

( c ) in subsection (1) of section 37B (inserted by the Finance Act, 1992 ), by the substitution of the following paragraph for paragraph (c):

"( c ) declares that at the time the declaration is made the interest on the deposit in respect of which the declaration is made—

(i) (I) is beneficially owned by a company within the charge to corporation tax, and

(II) will be included in the profits of the company on which it is to be charged to corporation tax,

(ii) is beneficially owned by a pension scheme,".

PART II CUSTOMS AND EXCISE

CHAPTER I Registration and Taxation of Vehicles

"Act of 1992" (Chapter 1).

4.—In this Chapter "the Act of 1992" means the Finance Act, 1992 .

Amendment of Part II (customs and excise) of Act of 1992.

5.—Part II of the Act of 1992 is hereby amended—

( a ) by the insertion of the following section after section 130:

"Vehicle built from chassis.

"130A.—For the purposes of this Chapter, an unregistered vehicle includes a vehicle built up from a chassis which is either new and unused or is derived from another unregistered vehicle. ",

( b ) by the insertion of the following section after section 135:

"Special purpose vehicles.

"135A.—A special purpose vehicle which is intended for use other than in a public place is exempt from the requirement to be registered unless and until it is required to be the subject of a licence under the Act of 1952.",

( c ) by the insertion of the following section after section 144:

"Repeal and revocations.

"144A.—(1) Section 75 of the Finance Act, 1984 , is hereby repealed with effect from the 1st day of January, 1993.

(2) The Imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order, 1979 ( S.I. No. 57 of 1979 ), the Imposition of Duties (No. 272) (Excise Duties on Motor Vehicles) Order, 1984 ( S.I. No. 353 of 1984 ), the Imposition of Duties (No. 273) (Excise Duty on Motor-cycles) Order, 1984 ( S.I. No. 354 of 1984 ), and the Imposition of Duties (No. 279) (Motor Vehicles and Motor-cycles) (Amendment) Order, 1985 ( S.I. No. 267 of 1985 ), are hereby revoked with effect from the 1st day of January, 1993. ".

Amendment of section 130 (interpretation) of Act of 1992.

6.—Section 130 of the Act of 1992 is hereby amended—

( a ) by the substitution of the following definitions for the definitions of "category A vehicle", "category B vehicle" and "category C vehicle":

"category A vehicle' means a vehicle other than a category D vehicle, a motor-cycle or a listed vehicle—

( a ) which is designed, constructed or adapted, solely or mainly for the carriage of the driver alone or the driver and one or more other persons, or

( b ) which is of not more than 3 tonnes unladen weight and has, to the rear of the driver's seat, a roofed area—

(i) which is fitted with one or more side windows, or

(ii) in which openings, suitable for the fitting of side windows, are or were incorporated and are not closed and sealed in accordance with such conditions as may be prescribed, or

(iii) in which one or more seats have been fitted or in which are provided fixtures or other devices for the purpose of fitting one or more seats, or

(iv) in which the floor is constructed or fitted otherwise than in accordance with such conditions as may be prescribed;

'category B vehicle' means a vehicle (other than a category A vehicle, a category D vehicle, a motor-cycle or a listed vehicle) which is of not more than 3 tonnes unladen weight and which has a roofed area to the rear of the driver's seat the floor of which is less than 2 metres in length when measured in such manner as may be approved by the Commissioners:

Provided that, where a motor vehicle is of not more than 1.3 tonnes unladen weight and the roofed area of the vehicle to the rear of the driver's seat has a load volume of more than 2 cubic metres when measured in such manner as the Commissioners may approve, the vehicle shall not be regarded as a category B vehicle;

'category C vehicle' means a vehicle other than a category A vehicle, a category B vehicle, a category D vehicle or a motor-cycle;

'category D vehicle' means one of the following vehicles, namely, an invalid carriage, a refuse cart, a sweeping machine, a watering machine used exclusively for cleansing public streets and roads, an ambulance, a road roller, a fire engine, a fire-escape, a vehicle used exclusively for the transport (whether by carriage or traction) of road construction machinery used only for the construction or repair of roads and a vehicle used exclusively for the transport (whether by carriage or traction) of life boats and their gear or any equipment for affording assistance in the preservation of life and property in cases of shipwreck or distress at sea;",

( b ) by the insertion in the definition of "conversion" after "a category A vehicle or a category B vehicle" of "or the modification of a category D vehicle in such manner as to make it a category A vehicle, a category B vehicle or a category C vehicle",

( c ) by the deletion from the definition of "listed vehicle" of "an ambulance", "a fire engine", "a fire-escape", "a road sweeper", "an invalid carriage", and

( d ) by the insertion in the definition of "mechanically propelled vehicle" after "or other sporting vehicles)" of "or a vehicle (including a cycle with an attachment for propelling it by mechanical power) not exceeding 400 kilogrammes in weight unladen adapted and used for invalids".

Amendment of section 131 (registration of vehicles by Revenue Commissioners) of Act of 1992.

7.—Section 131 of the Act of 1992 is hereby amended—

( a ) in subsection (1), by the insertion of the following paragraphs after paragraph (d):

"(e) (i) The Commissioners shall, in accordance with such conditions (if any) as they may prescribe, establish a separate register, in this Chapter referred to as 'the zz register', for vehicles which are in the State temporarily and solely for the use of persons established outside the State, and in relation to which such persons apply in writing to the person maintaining the zz register for registration and furnish to him the prescribed particulars.

(ii) There may be entered in the zz register such particulars in relation to a vehicle and its ownership and connected matters as the Commissioners consider appropriate.

(iii) The person maintaining the zz register may amend an entry in or delete an entry from it.

(iv) The zz register may be established and maintained in a form that is not legible if it is capable of being converted into a legible form.

( f ) In this subsection 'persons established outside the State' shall have the meaning assigned to it by regulations made by the Minister for the purposes of section 135.

( g ) The Commissioners may appoint persons resident or carrying on business in the State to maintain the zz register on their behalf.

( h ) There shall be assigned to each vehicle entered in the zz register an identification mark containing the letters zz and a unique number and the mark shall be displayed on the vehicle at all times while it is in the State.

( i ) A vehicle bearing an identification mark assigned to it under paragraph (h) shall be deemed, for the purposes of section 135(a), to be a vehicle temporarily brought into the State and shall be subject to such conditions, restrictions and limitations as may be prescribed by the Minister for the purposes of section 135(a).",

( b ) in subsection (2), by the insertion of the following paragraph after paragraph (b)-

"( c ) Where the prescribed particulars of a registered vehicle are altered after registration of the vehicle, the altered particulars shall be declared to the Commissioners for the purpose of amending the entry in the register relating to the vehicle.",

( c ) in subsection (4), by the insertion after "time being" of "or is a vehicle referred to in section 143 (3) or is exempt from registration under section 135A",

( d ) by the insertion of the following subsection after subsection (5):

"(5A) At the request of the owner of a vehicle, the Commissioners may, subject to such conditions (if any) as they may specify, assign to the vehicle an identification mark chosen by the owner on payment of such fee as may be prescribed.", and

( e ) by the insertion of the following subsection after subsection (8):

"(9) The Commissioners may, at the request of a person who shows to their satisfaction that he has reasonable grounds for making the request and subject to such conditions (if any), and upon payment of such fee, as they may specify, furnish to the person—

( a ) such information from the register, or

( b ) copies of such entries in the register or of such parts of such entries in the register,

as they consider appropriate.".

Amendment of section 132 (charge of excise duty) of Act of 1992.

8.—Section 132 of the Act of 1992 is hereby amended—

( a ) in subsection (1), by the substitution of "at whichever of the rates specified in subsection (3) is appropriate" for "at whichever of such rates as may stand specified for the time being by an Act of the Oireachtas is appropriate",

and

( b ) by the insertion of the following subsections after subsection (2):

"(3) The duty of excise imposed by subsection (1) shall be charged, levied and paid—

( a ) in case the vehicle the subject of the registration or declaration concerned is a category A vehicle which has an engine of a cylinder capacity exceeding 2,012 cubic centimetres, at the rate of an amount equal to 31.8 per cent. of the value of the vehicle or £100, whichever is the greater,

( b ) in case it is any other category A vehicle, at the rate of an amount equal to 25.75 per cent. of the value of the vehicle or £100, whichever is the greater,

( c ) in case it is a category B vehicle, at the rate of an amount equal to 13.3 per cent. of the value of the vehicle or £100, whichever is the greater,

( d ) in case it is a category C vehicle, at the rate of £40,

( e ) in case it is a category D vehicle, at the rate of nil per cent. of the value of the vehicle,

( f ) subject to subsection (4), in case it is a motor-cycle—

(i) if it is propelled by an internal combustion engine the cubic capacity of which does not exceed 350 cubic centimetres, at the rate of £2.50 per cubic centimetre of such capacity,

(ii) if it is propelled by an internal combustion engine the cubic capacity of which exceeds 350 cubic centimetres, at the rate of £2.50 per cubic centimetre in respect of the first 350 cubic centimetres of such capacity and £1.25 per cubic centimetre in respect of each additional cubic centimetre of such capacity, and

(iii) if it is propelled by means other than an internal combusion engine, at the rate at which it would be charged, levied and paid if the motor-cycle were propelled by an internal combusion engine of the same power output.

( 4 ) ( a ) Where a motor-cycle is shown, to the satisfaction of the Commissioners, to be more than 3 months old, the total amount of vehicle registration tax payable in respect of the motor-cycle shall be reduced by reference to its age by the appropriate percentage specified in the Table to this subsection.

( b ) In this subsection 'age', in relation to a motor-cycle, means the time that has elapsed since the date on which the motor-cycle first entered into service.

TABLE

Age of motor-cycle	Percentage by which the amount of vehicle registration tax payable shall be Reduced
Over 3 months but not more than 1 year	10%
Over 1 year but not more than 2 years	20%
Over 2 years but not more than 3 years	40%
Over 3 years but not more than 4 years	50%
Over 4 years but not more than 5 years	60%
Over 5 years but not more than 7 years	70%
Over 7 years but not more than 10 years	80%
Over 10 years but not more than 30 years	90%
Over 30 years	100%

(5) In the case of a registered vehicle which is converted and on which, in a former state, vehicle registration tax or motor vehicle excise duty imposed by the Order of 1979 has been paid, the amount of vehicle registration tax payable on the vehicle under subsection (3) shall be reduced by the amount of any such duty or tax previously paid.

(6) Where a vehicle is registered without payment of vehicle registration tax under subsection (1), (4) or (5) of section 134 or the tax in respect of the registration has been paid at less than the rate ordinarily chargeable, or has been repaid in whole or in part, under the said subsection (5) and, by reason of a change in the use to which it is put, it is used otherwise than in accordance with the conditions, restrictions or limitations to which the registration without payment of vehicle registration tax was subject, vehicle registration tax shall become due and payable at the time of such change in use at the rate and on the value appropriate to the vehicle at that time unless the Commissioners determine otherwise. ".

Amendment of section 133 (chargeable value) of Act of 1992.

9.—Section 133 of the Act of 1992 is hereby amended—

( a ) in subsection 2—

(i) in paragraph (a), by the substitution of "the price, inclusive of all taxes and duties," for "the price, inclusive of vehicle registration tax,",

(ii) in paragraph (b), by the deletion of the proviso,

(iii) by the insertion of the following paragraph after paragraph (c):

"( d ) Where a manufacturer or sole wholesale distributor fails to make a declaration under paragraph (a) or to make it in the prescribed manner, the open market selling price of the vehicle concerned may be determined by the Commissioners for the purposes of this section.",

and

( b ) in subsection (3), by the substitution of the following definition for the definition of "open market selling price"-

"'open market selling price' means—

( a ) in the case of a new vehicle referred to in subsection (2), the price as determined by that subsection,

( b ) in the case of any other new vehicle, the price, inclusive of all taxes and duties, which, in the opinion of the Commissioners, would be determined under subsection (2) in relation to that vehicle if it were on sale in the State following supply by a manufacturer or sole wholesale distributor in the State,

( c ) in the case of a vehicle other than a new vehicle, the price, inclusive of all taxes and duties, which, in the opinion of the Commissioners, the vehicle might reasonably be expected to fetch on a first arm's length sale thereof in the State by retail and, in arriving at such price—

(i) there shall be included in the price, having regard to the model and specification of the vehicle concerned, the value of any enhancements or accessories which at the time of registration are not fitted or attached to the vehicle or sold therewith but which would normally be expected to be fitted or attached thereto or sold therewith unless it is shown to the satisfaction of the Commissioners that, at that time, such enhancements or accessories have not been removed from the vehicle or not sold therewith for the purposes of reducing its open market selling price, and

(ii) the value of those enhancements or accessories which would not be taken into account in determining the open market selling price of the vehicle under the provisions of subsection (2) if the vehicle were a new vehicle to which that subsection applied shall be excluded from the price.".

Amendment of section 134 (permanent reliefs) of Act of 1992.

10.—Section 134 of the Act of 1992 is hereby amended—

( a ) in subsection (1), by the insertion of the following paragraphs after paragraph (g):

"( h ) for official use by the European Foundation for the Improvement of Living and Working Conditions,

(i) for the personal use of officials or other members of the staff of the European Foundation for the Improvement of Living and Working Conditions, who transfer their residence to the State to take up a position there with the Foundation.",

and

( b ) by the insertion of the following subsections after subsection (5):

"(6) When an entry in the register is deleted and the Commissioners are satisfied that the deletion is warranted by exceptional circumstances which arose within 7 working days after the registration of the vehicle concerned and the vehicle had not been the subject of a licence under the Act of 1952, they may, subject to such conditions as they may impose, repay the whole or part of the vehicle registration tax paid on the vehicle concerned.

(7) Subject to subsection (9), where a person carrying on the business of leasing or hiring vehicles to others or providing instruction in the driving of vehicles, acquires an unregistered category A vehicle or motor-cycle and the acquisition is one in respect of which he is entitled under section 12 of the Value-Added Tax Act, 1972 , to a deduction of the value-added tax charged to him in respect of the acquisition, an amount of the vehicle registration tax paid in respect of the vehicle shall be repaid to the person, subject to any prescribed conditions, restrictions and limitations.

(8) The amount of the repayment of vehicle registration tax to a person under subsection (7) shall be a percentage of such tax paid in respect of the vehicle concerned determined by the formula—

[image not available: a28y1992s10-1.bmp]

where R is the percentage rate of value-added tax chargeable on the acquisition of the vehicle by the person.

(9) A repayment of vehicle registration tax to a person under subsection (7) shall be made only where an entitlement to a deduction of value-added tax charged has accrued to the person upon the acquisition of the vehicle concerned after the 1st day of January, 1993:

Provided that any value-added tax payable by the person otherwise entitled to the refund of vehicle registration tax provided for under subsection (7) and due by the date of repayment of vehicle registration tax has been paid.

(10) Nothing in subsection (7) shall authorise more than one repayment of vehicle registration tax in respect of a vehicle.".

Amendment of section 135 (temporary exemption from registration) of Act of 1992.

11.—Section 135 of the Act of 1992 is hereby amended by the insertion of the following paragraph after paragraph (a):

"(aa) brought into the State on behalf of a person established outside the State for his business use and is not a category A vehicle or a motor-cycle,".

Amendment of section 136 (authorisation of manufacturers, distributors and dealers and periodic payment of duty) of Act of 1992.

12.—Section 136 of the Act of 1992 is hereby amended—

( a ) in subsection (5), by the insertion of the following paragraph after paragraph (a):

"(aa) ensuring that the identification mark assigned to it under section 131 (5) is displayed on the vehicle in the prescribed manner, and",

and

( b ) by the substitution of the following subsection for subsection (8):

"(8) An unregistered vehicle may not be used in a public place by an authorised person except in the course of the business to which the authorisation under section 136 relates and in accordance with such conditions, restrictions or limitations as may be prescribed.".

Amendment of section 139 (offences and penalties) of Act of 1992.

13.—Section 139 of the Act of 1992 is hereby amended—

( a ) in subsection (1), by the substitution of the following paragraphs for paragraph (b).

"( b ) to be in possession of the vehicle if an identification mark referred to in section 131 (6) is not displayed on it or is not displayed on it in the prescribed manner,

( bb ) if the vehicle is an unregistered vehicle, to use it in a public place in contravention of the prescribed conditions,",

and

( b ) by the substitution of the following subsections for subsection (5):

"(5) If any person is knowingly concerned in the evasion or the taking of steps for the purposes of the evasion, whether by himself or by another, of vehicle registration tax, he shall be guilty of an offence and shall be liable—

( a ) on summary conviction, to a penalty under the law relating to excise of £1,000 or to imprisonment for a term not exceeding 6 months or to both, or

( b ) on conviction on indictment, to a penalty, under the law relating to excise, of three times the amount of the vehicle registration tax concerned or £10,000, whichever is the greater, or to imprisonment for a term not exceeding five years or to both.

(6) A vehicle in respect of which an offence under subsection (3) or (5) was committed shall be liable to forfeiture.".

Amendment of section 141 (regulations) of Act of 1992.

14.—Section 141 of the Act of 1992 is hereby amended—

( a ) in subsection (2), by the substitution of the following paragraphs for paragraph (n):

"( n ) prescribe the manner of accounting for vehicles under section 137,

( o ) make provision in relation to the deletion of an entry from the register,

( p ) make provision in relation to the establishment and maintenance of the zz register,

( q ) specify the fee payable on the assignment of an identification mark under subsection 131 (5A),

( r ) specify the conditions subject to which unregistered vehicles may be used in a public place by an authorised person,

( s ) make provision in relation to repayments under section 134 (7).",

and

( b ) in subsection (3), by the insertion after "sections 134" of "(other than subsections (6) and (7))".

Amendment of section 142 (powers of officers) of Act of 1992.

15.—Section 142 of the Act of 1992 is hereby amended by the substitution of the following subsections for subsection (3),

"(3) Whenever an officer of the Commissioners or a member of the Garda Síochána reasonably suspects that—

( a ) a vehicle has not been registered, or

( b ) a vehicle has been converted and a declaration in relation to the conversion has not been made under section 131, or

( c ) any vehicle registration tax in respect of a vehicle has not been paid,

the officer, if duly authorised by the Commissioners in that behalf and on production of his authorisation if so requested by any person affected, or the member may detain the vehicle until such examination, enquiries or investigations as may be deemed necessary by the officer, or by another officer of the Commissioners, or by the member have been made for the purpose of determining to the satisfaction of either of such officers or the member whether or not the vehicle has been registered, the declaration aforesaid has been made or the vehicle registration tax has been paid, as may be appropriate.

(3A) ( a ) The powers conferred on a member of the Garda Síochána by section 103 of the Road Traffic Act, 1961 , in relation to the delivery to persons and affixing to vehicles of notices referred to in that section may be exercised by an officer of the Commissioners, duly authorised by them in that behalf, in relation to an offence under section 71 or 73 of the Finance Act, 1976 , as if it were an offence to which the said section 103 applies.

( b ) Subsection (5) of the said section 103 shall apply in relation to an offence under the said section 71 or 73 as if it were an offence to which the said section 103 applies.

( c ) Whenever an officer of the Commissioners is exercising a power under the said section 103 conferred by virtue of paragraph (a), he shall, if so requested by any person affected, produce his authorisation to the person.

( d ) Proceedings for an offence specified in a notice under the said section 103 delivered to a person or affixed to a vehicle by an officer of the Commissioners or an offence under subsection (7) of that section in respect of a contravention of subsection (6) of that section in relation to such a notice may be brought and prosecuted by the Commissioners.".

Amendment of section 143 (transitional provisions) of Act of 1992.

16.—Section 143 of the Act of 1992 is hereby amended—

( a ) in subsection (2), by the substitution of ", or any motorcycle on which motor-cycle duty has been paid, secured, relieved or remitted under the Order of 1984," for "or the Order of 1984",

and

( b ) by the insertion of the following subsection after subsection (2):

"(3) A vehicle on which excise duty has been paid, secured, relieved or remitted under the Order of 1979 or the Order of 1984 before the 1st day of January, 1993, and which was not required to be the subject of a licence under the Act of 1952 before that day shall not be required to be entered in the register unless and until it is required to be the subject of such a licence.".

Amendment of section 92 (tax concessions for disabled drivers etc.) of Finance Act, 1989 .

17.— Section 92 of the Finance Act, 1989 , is hereby amended by the insertion in subsection (1) (a) after "the repayment" of "or the remission".

CHAPTER II Excise Duties on, and Licensing of, Vehicles

Interpretation (Chapter II).

18.—In this Chapter, save where the context otherwise requires—

"the Act of 1920" means the Roads Act, 1920;

"the Act of 1952" means the Finance (Excise Duties) (Vehicles) Act, 1952 ;

"the Act of 1992" means the Finance Act, 1992 ;

"licensing authority" means the council of a county, or the corporation of a county borough, which grants licences under section 1 of the Act of 1952 or driving licences or provisional licences under Part III of the Road Traffic Act, 1961 ;

"the Minister" means the Minister for the Environment;

"owner" has the meaning assigned to it by section 130 of the Act of 1992 and cognate words shall be construed accordingly;

"the register" means the register established and maintained by the Revenue Commissioners under section 131 of the Act of 1992 and cognate words shall be construed accordingly;

"prescribed" means prescribed by the Minister by regulations;

"vehicle" means a mechanically propelled vehicle within the meaning of section 130 of the Act of 1992.

Regulations.

19.—(1) The Minister may make regulations prescribing any matter or thing which is referred to in this Chapter as prescribed or to be prescribed or in relation to any matters referred to in this Chapter as the subject of regulations or for the purpose of giving full effect to this Chapter and such regulations may provide for such incidental, consequential, supplemental or transitional matters as are necessary for the purpose of giving full effect to this Chapter.

(2) A person who contravenes a provision of regulations under this section shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding £1,000 or to imprisonment for a term not exceeding 6 months or to both.

(3) Regulations made under this Chapter shall be laid before Dáil Éireann as soon as may be after they are made and, if a resolution annulling the regulations is passed by Dáil Éireann within the next subsequent 21 days on which Dáil Éireann has sat after the regulations are laid before it, the regulations shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.

Provisions in relation to excise duty and licences under Act of 1952.

20.—(1) ( a ) When a vehicle is entered in the register, a licence under section 1 of the Act of 1952 shall be taken out in respect of the vehicle, and the duty of excise in respect of the vehicle imposed by that Act and payable on the licence shall be charged, levied and paid, with effect from the date of such entry.

( b ) The said duty of excise shall not be charged, levied or paid on—

(i) a vehicle that is exclusively for use other than in a public place and for so long as the vehicle is so used, or

(ii) a vehicle referred to in section 143 (1) of the Act of 1992.

( 2 ) ( a ) Where—

(i) an application for the grant of a licence under section 1 of the Act of 1952 in respect of a vehicle not previously the subject of such a licence is made more than 7 working days after the date of the entry of the vehicle in the register, or

(ii) an application for the grant of such a licence is made more than one month after the expiry of the latest such licence in relation to the vehicle concerned,

the owner of the vehicle shall, in addition to the duty of excise payable under that section on the licence, pay to the licensing authority concerned a charge of such amount as may be prescribed in respect of any period after the date of such entry or expiry and before such application during which the vehicle was used in a public place and the amount of the charge may be recovered by the authority from the owner as a simple contract debt in any court of competent jurisdiction.

( b ) Different amounts may be prescribed for the purposes of paragraph (a) having regard to the length of the period referred to therein.

(3) For the purposes of this Chapter, the date of an entry in the register shall be the date of the making of such entry specified in the information or copies taken by or supplied to the Minister under section 131 (7) of the Act of 1992 in relation to the entry.

(4) In any proceedings in a court for an offence under section 5 (5) of the Act of 1920 or section 71 or 73 of the Finance Act, 1976 , in respect of a vehicle that is entered in the register and was not at the time of the commission of the offence or previously the subject of a licence under section 1 of the Act of 1952, it shall be a defence for the person charged with the offence to show that such a licence was taken out in respect of the vehicle not more than 7 working days after the date of the entry.

Trade licences.

21.—(1) A licensing authority may—

( a ) on application to it in that behalf by a person carrying on the business of manufacturing, dealing in, distributing or repairing vehicles or any other prescribed business (but excluding a person carrying on the business of manufacturing, dealing in or distributing components or parts for vehicles or of the carriage of vehicles and not carrying on any of the other businesses aforesaid),

( b ) on payment to the authority of the duty of excise of the appropriate amount specified in subsection (3),

( c ) on furnishing to the authority such information as it may reasonably require for the purposes of this section, and

( d ) on proof to the satisfaction of the authority that he complies with such other (if any) conditions as may be prescribed and that he is not a person to whom the exclusion specified in paragraph (a) applies,

issue to the person a licence (in this section referred to as a trade licence).

(2) A trade licence shall consist of—

( a ) in the case of a motor-cycle, a plate which shall be exhibited on the back of the vehicle in the prescribed manner, and

( b ) in the case of any other vehicle, two plates one of which shall be exhibited on the front thereof, and the other of which shall be exhibited on the back thereof, in the prescribed manner,

and shall be in such form and contain such identification marks and information as may be prescribed.

( 3 ) ( a ) There shall be charged, levied and paid on a trade licence a duty of excise of—

(i) in the case of a licence for exhibition only on a motorcycle, £25,

(ii) in the case of a licence for exhibition only on any other vehicle, £150.

( b ) There shall be charged, levied and paid on a trade licence issued in place of a trade licence that has been lost, stolen or destroyed, a duty of excise of—

(i) in the case of a licence for exhibition only on a motor-cycle, £15,

(ii) in the case of a licence for exhibition only on any other vehicle, £35.

(4) A trade licence shall expire on the 31st day of December immediately following the date of its issue.

(5) Sections 5 (5) and 13 (1) of the Act of 1920, section 1 (1) of the Act of 1952 and sections 71 and 73 of the Finance Act, 1976 , shall not apply to a vehicle at any time during which a trade licence is exhibited on the vehicle in accordance with this section.

( 6 ) ( a ) The holder of a trade licence shall not exhibit it or cause or permit it to be exhibited on a vehicle other than—

(i) a vehicle temporarily in the possession of such holder, or

(ii) if such holder is a fleet owner, a vehicle permanently in his possession which is undergoing a test in a public place and is not carrying passengers (other than the driver) or goods.

( b ) In this subsection "fleet owner" means a person (other than a dealer (within the meaning of section 130 of the Act of 1992) or a person who holds an exclusive franchise to bring into the State for sale particular makes and models of vehicles) who is entered in the register or a register established under section 6 (1) of the Act of 1920 as the owner of not less than 10 vehicles and on whose premises maintenance of and repairs to the vehicles is or are carried out by employees of the person.

(7) The holder of a trade licence shall not exhibit it or cause or permit it to be exhibited on a vehicle if the licence has expired or been revoked or replaced or while the vehicle is being used for domestic, pleasure or social purposes.

(8) A person shall not fraudulently make or alter a plate purporting to be, or to be part of, a trade licence or supply or use with intent to deceive any such plate so made or altered.

( 9 ) ( a ) A person may appeal to the District Court against a refusal by a licensing authority of an application by him for a trade licence and such an appeal shall be made to the judge of the District Court exercising jurisdiction in the District Court district in which the person's principal place of business is situated.

( b ) A decision of the District Court under this subsection shall be final.

( 10 ) ( a ) A person who contravenes a provision of this section shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding £1,000 or to imprisonment for a term not exceeding 6 months or to both.

( b ) Upon conviction of a person of an offence under this section—

(i) the District Court shall order that the trade licence to which the offence relates and any other trade licences held by the person be surrendered by the person to the licensing authority by which they were issued and that authority shall revoke the licences,

(ii) in case the conviction is the first conviction of the person under this section, the person shall be disqualified for holding a trade licence for the period of one year from the date of the conviction or, if the conviction is affirmed on appeal, the date of the affirmation,

(iii) in case the conviction is a second conviction of the person under this section and the offence concerned was committed not more than 5 years after the date of the commission of the offence to which the latest previous conviction under this section related, the person shall be disqualified for holding a trade licence for the period of 3 years from the date of the first-mentioned conviction or, if that conviction is affirmed on appeal, the date of the affirmation, and

(iv) in case the conviction is a third conviction of the person under this section and the offence concerned was committed not more than 5 years after the date of the commission of the offence to which the latest previous conviction under this section related, the person shall be disqualified for holding a trade licence from the date of the first-mentioned conviction or, if that conviction is affirmed on appeal, the date of the affirmation.

(11) In any proceedings in a court for an offence it shall not be necessary for the prosecution—

( a ) to negative by evidence the existence of a trade licence and the onus of proving the existence of such a licence shall be on the person seeking to avail of such proof, or

( b ) to prove that a person is not a fleet owner (within the meaning of subsection (6)) or that a vehicle is not one to which subparagraph (i) of subsection (6) (a) applies and the onus of proving that a person is a fleet owner (within the meaning aforesaid) or that a vehicle is one to which the said subparagraph (i) applies shall be on the person seeking to avail of such proof.

(12) In this section "motor-cycle" has the meaning assigned to it by section 130 of the Act of 1992.

Amendment of Act of 1952.

22.—The Act of 1952 is hereby amended, as respects licences under section 1 thereof taken out for periods beginning on or after the 1st day of January, 1993, by the substitution of the following subparagraph for subparagraph (c) (inserted by section 75 of the Finance Act, 1971 ) of paragraph 2 of Part I of the Schedule thereto:

"( c ) Any vehicle (other than a vehicle constructed or adapted for use and used for the conveyance of a machine, workshop, contrivance or implement, by or in which goods being conveyed by such vehicle are processed or manufactured while the vehicle is in motion) constructed or adapted for use and used only for the conveyance of a machine, workshop, contrivance or implement (being a machine, workshop, contrivance or implement which is built in as part of the vehicle or otherwise permanently attached thereto) and no other load except articles used in connection with such machine, workshop, contrivance or implement or goods processed or manufactured therein including any vehicle (commonly known as a recovery vehicle) constructed or permanently adapted for the purposes of lifting, towing and transporting a disabled vehicle or for any one or more of those purposes...........£50.".

Repeals.

23.—Section 9 of the Act of 1920, section 15 of the Finance Act, 1922, and section 94 of the Finance Act, 1973 , are hereby repealed as on and from the 1st day of January, 1993.

CHAPTER III Miscellaneous

Interpretation (Chapter III).

24.—In this Chapter—

"the Commissioners" means the Revenue Commissioners;

"excisable products" has the meaning assigned to it by section 104 of the Finance Act, 1992 ;

"the Regulations of 1992" means the European Communities (Customs and Excise) Regulations, 1992 ( S.I. No. 394 of 1992 );

"small wine producer" and "wine" have the same meanings, respectively, as they have in Regulation 3 of the Regulations of 1992.

Power of Commissioners to make certain regulations.

25.—(1) The Commissioners may make regulations for the purpose of giving effect to the provisions of Regulations 4, 5 and 23 (1) of the Regulations of 1992, and, in particular but without prejudice to the generality of the foregoing, regulations made under this section may—

( a ) as regards the said Regulations 4 and 5:

(i) govern the supply, sale or disposal to travellers (being travellers within the meaning assigned by the said Regulation 4) of excisable products and, where excise duty is chargeable, determine the person liable to pay it and, in that connection, prescribe the method of charging the duty, the time of payment and the method of payment; and

(ii) specify the obligations, requirements and procedures to be complied with by a person in the State receiving wine under a duty-suspension arrangement from a small wine producer;

and

( b ) as regards the said Regulation 23 (1):

(i) govern the production, importation, sale, delivery, storage and use of a product to which the said Regulation 23 (1) applies;

(ii) provide for securing, paying, collecting, remitting and repaying the duty imposed by virtue of the said Regulation 23 (1);

(iii) require a person who stores, sells or uses a product to which the said Regulation 23 (1) applies, to keep, in such manner as may be prescribed by the Commissioners, and to preserve for a specified period, any books, documents, accounts or other records (including records in a machine readable form) relating to the purchase, importation, receipt, use, sale or disposal by him of such a product and to allow any officer of the Commissioners to inspect and take copies of such books, documents, accounts and other records (including, in the case of records in a machine readable form, copies in a readable form);

(iv) require information relating to the supply or use of a product to which the said Regulation 23 (1) applies to be given by any person producing or dealing in such a product.

(2) Regulations made under this section which relate to Regulation 23 (1) of the Regulations of 1992 may make different provisions for persons, premises or products of different classes or descriptions to which the said Regulation 23 (1) applies, for different circumstances and for different cases.

(3) Regulations made under this section shall be laid before Dáil. Éireann as soon as may be after they are made and, if a resolution annulling the said regulations is passed by Dáil Éireann within the next 21 days on which Dáil Éireann has sat after the said regulations have been laid before it, the said regulations shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.

Forfeiture under Regulations of 1992.

26.—(1) Any wine in respect of which an offence has been committed under Regulation 5 of the Regulations of 1992, or any goods which are packed with or used in concealing such wine, shall be liable to forfeiture and, where any such products are found in, on or in any manner attached to, any vehicle or other conveyance, the said vehicle or other conveyance shall be deemed to have been made use of in the conveyance of the said wine and shall also be liable to forfeiture.

(2) Any excisable products in respect of which an offence has been committed under Regulation 6 of the Regulations of 1992 or any goods which are packed with or used in concealing such products, shall be liable to forfeiture and, where any such products are found in, on or in any manner attached to, any vehicle or other conveyance, the said vehicle or other conveyance shall be deemed to have been made use of in the conveyance of the said products and shall also be liable to forfeiture.

( 3 ) ( a ) Any alcoholic liquor in respect of which an offence has been committed under Regulation 20 of the Regulations of 1992, and any vessels, utensils and materials for the production or manufacture of such alcoholic liquor, shall be liable to forfeiture.

( b ) In paragraph (a) "alcoholic liquor" includes beer, wine, made wine, cider, perry and spirits.

(4) Any product to which Regulation 23 of the Regulations of 1992 applies in respect of which an offence has been committed under paragraph (6) of that Regulation, and any materials or articles in respect of which the offence has been committed, shall be liable to forfeiture.

Application of enactments.

27.—(1) (a) Subject to paragraph (b), the provisions of the Customs Acts and of any instrument relating to duties of customs made under statute, and not otherwise applied by the Regulations of 1992, shall, with any necessary modifications, apply in relation to the provisions of those Regulations in respect of excisable products imported into the State as they apply in relation to duties of customs.

( b ) Where a provision in the Regulations of 1992 or in Chapter II of Part II of the Finance Act, 1992 , corresponds to a provision of the Customs Acts or of any instrument relating to duties of customs made under statute, the latter provision shall not apply.

( 2 ) ( a ) Subject to paragraph (b), the provisions of the statutes which relate to the duties of excise and the management thereof and of any instrument relating to duties of excise made under statute, and not otherwise applied by the Regulations of 1992, shall, with any necessary modifications, apply in relation to the provisions of those Regulations in respect of excisable products produced or manufactured in the State as they apply to duties of excise.

( b ) Where a provision in the Regulations of 1992 or in Chapter II of Part II of the Finance Act, 1992 , corresponds to a provision of the statutes which relate to the duties of excise or of any instrument relating to the duties of excise made under statute, the latter provision shall not apply.

PART III STAMP DUTIES

Cesser of certain provisions relating to levy on life insurance premiums and on investments in collective investment undertakings.

28.—(1) Paragraphs (b), (c) and (d) of subsection (8) (as amended by section 49 of the Finance Act, 1987 ) of section 92 of the Finance Act, 1982 , shall cease to have effect as respects relevant premiums received by an insurer on or after the commencement of this subsection.

(2) Section 109 of the Finance Act, 1990 , shall cease to have effect as respects capital invested by or on behalf of a unit holder on or after the commencement of this subsection.

(3) Subsections (1) and (2) shall come into operation on such day or days as the Minister for Finance by order appoints.

PART IV MISCELLANEOUS

Care and management of taxes and duties.

29.—All taxes and duties (except the excise duties on vehicles imposed by Chapter II of Part II) imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.

Short title and construction.

30.—(1) This Act may be cited as the Finance (No. 2) Act, 1992 .

(2) Part I (so far as relating to income tax) shall be construed together with the Income Tax Acts and (so far as relating to corporation tax) shall be construed together with the Corporation Tax Acts.

(3) Part II (so far as relating to customs) shall be construed together with the Customs Acts and (so far as relating to duties of excise) shall be construed together with the statutes which relate to the duties of excise and to the management of those duties.

(4) Part III (so far as relating to stamp duties) shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act.

(5) Any reference in this Act to any other enactment shall, except so far as the context otherwise requires, be construed as a reference to that enactment as amended by or under any other enactment including this Act.

(6) In this Act, a reference to a Part, section or Schedule is to a Part or section of, or Schedule to, this Act, unless it is indicated that reference to some other enactment is intended.

(7) In this Act, a reference to a subsection, paragraph or subparagraph is to the subsection, paragraph or subparagraph of the provision (including a Schedule) in which the reference occurs, unless it is indicated that reference to some other provision is intended.

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Irish Legislation

Finance (No. 2) Act, 1992