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16 1976

FINANCE ACT, 1976

Chapter III

Miscellaneous

Licences to be fixed to and exhibited on vehicles.

73. —(1) Where a vehicle to which this Part applies is used, parked or otherwise kept at any time in a public place, if while the vehicle is being so used, parked or kept there is not fixed to and exhibited on the vehicle in accordance with section 5 (5) of the Act of 1920 a licence which is both issued in respect of the vehicle and is for the time being in force, then the person by whom the vehicle is so used, parked or kept at the time shall be guilty of an offence, and in addition to the person aforesaid, the person (if he is not the person aforesaid) who on the day on which the offence is committed is in relation to the vehicle the relevant person shall also be guilty of an offence.

(2) A person shall not be convicted under this section and under section 12 (4) of the Act of 1920 in respect of the same omission.

Provisions supplementary to section 73.

74. —(1) Subsections (2), (3) and (5) of section 103 of the Road Traffic Act, 1961 , shall apply in relation to an offence under section 73 of this Act as if the offence were an offence to which the said section 103 applies.

(2) Section 2 of the Local Authorities (Traffic Wardens) Act, 1975 , shall be construed and shall have effect as if subsection (2) thereof contained a reference to functions relating to an offence under section 73 of this Act.

(3) Section 3 of the Local Authorities (Traffic Wardens) Act, 1975 , shall apply to an offence under section 73 of this Act and the said section 3 shall be construed and shall have effect in accordance with the foregoing.

Onus of proof; defence.

75. —(1) In any proceedings for an offence under this Part it shall not be necessary for the prosecution to negative by evidence the existence of any licence referred to in section 1 of the Act of 1952 and the onus of proving the existence of such licence shall be on the person seeking to avail himself thereof.

(2) In any proceedings for an offence under this Part it shall not be necessary for the prosecution to prove that at the time at which the offence is alleged to have been committed, either by virtue of section 66 (2) or section 69 (4) of this Act, this Part did not apply to, or section 70 of this Act either did not apply to or had not ceased to apply in relation to, the vehicle to which the proceedings relate, or, by virtue of section 69 (5) of this Act or regulations made under section 66 (3) of this Act, the said section 70 or any requirement of this Part, did not apply or had not ceased to apply to the defendant, and in any such proceedings the onus of proving that at the said time this Part did not so apply or the said section 70 either did not apply or had ceased so to apply, shall be on the defendant.

(3) In any proceedings for an offence under this Part in which it is alleged by the prosecution that the defendant caused or authorised the use by another person of a particular vehicle in a public place it shall not be necessary for the prosecution to prove that such use was so caused or authorised, but in such proceedings it shall be a good defence for the defendant to prove that on the occasion in question the vehicle was being used by a person other than the defendant and that the defendant had neither caused nor authorised such use.

Penalties (Part V).

76. —A person guilty of an offence under this Part shall be liable on summary conviction to a fine not exceeding one hundred pounds.

Amendment of section 12 (regulations) of Act of 1920.

77. —(1) Section 12 (1) (e) of the Act of 1920 shall have effect as if the words “(not exceeding five shillings)” were deleted.

(2) Subsection (4) of section 12 of the Act of 1920 is hereby amended by the substitution of “one hundred pounds” for “twenty pounds”, and the said subsection (4), as so amended, is set out in the Table to this section.

TABLE

(4) If any person acts in contravention of, or fails to comply with, any regulations made under this Act, he shall, for each offence, be liable on summary conviction to a penalty not exceeding one hundred pounds.

Amendment of section 1 (excise duties in respect of mechanically propelled vehicles on public roads) of Act of 1952.

78. —(1) Section 1 of the Act of 1952 is hereby amended by—

(a) the substitution of “in any public place” for “on public roads” in subsection (1); and

(b) the substitution of the following for subsection (11):

“(11) In this section—

public place’ means any street, road or other place to which the public have access with mechanically propelled vehicles as of right or by permission and whether subject to or free of charge;

quarter’ means any period of three months.”;

and the said subsection (1), as so amended, is set out in the Table to this section.

(2) Section 1 (1) of the Act of 1952, as amended by subsection (1) of this section, shall be construed and shall have effect in relation to a vehicle to which section 70 of this Act applies as if the words “used in any public place” were deleted.

TABLE

1.—(1) On and after the 1st day of January, 1953, there shall, subject to the provisions of this Act, be charged, levied and paid in respect of mechanically propelled vehicles used in any public place duties of excise at the rates specified in the Schedule to this Act.

Rates of vehicle excise duty.

79. —(1) Subject to subsections (2) and (3) of this section, the Act of 1952, shall, as respects licences under section 1 of that Act for periods beginning on or after the 1st day of March, 1976, be amended by the substitution in Part I of the Schedule thereto (as amended by section 93 (4) of the Finance Act, 1973 ) of the following subparagraph for subparagraph (d) of paragraph 6:

“(d) other vehicles to which this paragraph applies—

not exceeding 8 horse-power

£4 for each unit or part of a unit of horse-power

exceeding 8 horse-power and not exceeding 12 horse-power

£5 for each unit or part of a unit of horse-power

exceeding 12 horse-power

£6 for each unit or part of a unit of horse-power

electrically propelled

£22”.

(2) Subsection (1) of this section shall not have effect in relation to any vehicle—

(a) which is used as a small public service vehicle within the meaning of the Road Traffic Act, 1961 , and for no other purpose,

(b) which is fitted with a taximeter and is lawfully used as a street service vehicle within the meaning of the said Road Traffic Act, 1961 , or for purposes incidental to such user and for no other purpose, or

(c) which is used as a hearse and for no other purpose.

(3) Subsection (1) of this section shall not have effect in relation to vehicles specified in Article 3 of the Imposition of Duties (No. 170) (Excise Duties) (Vehicles) Order, 1968, as amended by the Imposition of Duties (No. 216) (Excise Duties) (Vehicles) Order, 1975 .

(4) Proceeds of the variations of duties effected by this section, calculated in such manner as the Minister for Finance may direct, shall, notwithstanding section 3 of the Act of 1952, be disregarded in any determination of a sum to be issued out of the Central Fund under section 2 (1) of the Act of 1920.