S.I. No. 263/1969:

IMPOSITION OF DUTIES (No. 183) (EXCISE DUTIES) (VEHICLES) ORDER, 1969.

IMPOSITION OF DUTIES (No. 183) (EXCISE DUTIES) (VEHICLES) ORDER, 1969.

The Government, in exercise of the powers conferred on them by section 1 of the Imposition of Duties Act, 1957 (No. 7 of 1957), hereby make the following order :

1. This Order may be cited as the Imposition of Duties (No. 183) (Excise Duties) (Vehicles) Order, 1969.

2. This Order shall come into operation on the 1st day of January, 1970.

3. The duties of excise imposed by section 1 of the Finance (Excise Duties) (Vehicles) Act, 1952 (No. 24 of 1952), and specified in the Schedule to that Act are hereby varied--

(a) by the insertion in paragraph 5 of Part I of that Schedule after " (including agriculture and the performance by a local or public authority of its functions) " of " and vehicles constructed or adapted for use and used only for the conveyance of a machine, workshop, contrivance or implement and no other load (except articles used in connection with such machine, workshop, contrivance or implement), by or in which goods being conveyed by such vehicles are processed or manufactured while the vehicles are in motion ",

(b) by the insertion in paragraph 6 (c) of Part I of that Schedule after " any vehicle " of " (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 vehicles are processed or manufactured while the vehicles are in motion) ", and

(c) by the deletion in the said paragraph 6 (c) of " or goods processed or manufactured therein ".

GIVEN under the Official Seal of the Government this 23rd day of December, 1969.

SEÁN Ó LOINSIGH,

EXPLANATORY NOTE.

The effect of the Order is to secure that mobile processing machines are liable to motor tax under paragraph 5 of Part I of the Schedule to the Finance (Excise Duties) (Vehicles) Act, 1952 .