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17 1966

FINANCE ACT, 1966

PART II

Customs and Excise

Beer.

8. —(1) In lieu of the duty of excise imposed by section 12 (1) of the Finance Act, 1965 , there shall be charged, levied and paid on all beer brewed within the State on or after the 10th day of March, 1966, a duty of excise at the rate of seventeen pounds, nineteen shillings and five pence for every thirty-six gallons of worts of a specific gravity of one thousand and fifty-five degrees.

(2) In lieu of the duty of customs imposed by section 12 (2) of the Finance Act, 1965 , there shall, as on and from the 10th day of March, 1966, be charged, levied and paid on all beer of any description imported into the State, a duty of customs at the rate of seventeen pounds, nineteen shillings and eleven pence for every thirty-six gallons of beer of which the worts were before fermentation of a specific gravity of one thousand and fifty-five degrees.

(3) There shall be allowed and paid on the exportation as merchandise or the shipment for use as stores of beer on which it is shown, to the satisfaction of the Revenue Commissioners, that the duty imposed by subsection (1) or subsection (2) of this section has been paid, a drawback calculated according to the original specific gravity of the beer, at the rate of seventeen pounds, nineteen shillings and eight pence on every thirty-six gallons of beer of which the original specific gravity was one thousand and fifty-five degrees.

(4) Where, in the case of beer which is chargeable with the duty imposed by subsection (1) or subsection (2) of this section or in the case of beer on which drawback under subsection (3) of this section is payable, the specific gravity of the beer is not one thousand and fifty-five degrees, the duty or drawback shall be varied proportionately.

(5) Section 24 of the Finance Act, 1933 , shall not apply or have effect in relation to the duty of customs imposed by this section.

Spirits.

9. —(1) The Finance Act, 1920, shall, as on and from the 10th day of March, 1966, be amended by the substitution in Part I of the First Schedule thereto of the matter set out in the Second Schedule to this Act for the matter inserted in that Part by section 13 of the Finance Act, 1965 , and section 3 (1) of the said Finance Act, 1920, shall have effect accordingly.

(2) (a) This subsection applies to spirits known as whiskey which at importation are shown to the satisfaction of the Revenue Commissioners to have been wholly manufactured in Northern Ireland and to have been bottled and consigned by the distiller.

(b) The duties of customs to which subsection (1) of this section relates shall, as on and from the 10th day of March, 1966, be charged, levied and paid on spirits to which this subsection applies at the rate of eleven pounds, fifteen shillings and eleven pence the gallon (computed at proof) in lieu of the rate chargeable under subsection (1) of this section.

(c) Subsection (2) of section 13 of the Finance Act, 1965 , is hereby repealed as on and from the 10th day of March, 1966.

(3) The duty of excise imposed by section 3 (2) of the Finance Act, 1920, shall, as on and from the 10th day of March, 1966, be charged, levied and paid at the rate of eleven pounds, fifteen shillings and sixpence the gallon (computed at proof) in lieu of the rate chargeable by virtue of section 13 (3) of the Finance Act, 1965 .

(4) Nothing in this section shall operate to relieve from or to prejudice or affect the additional customs duties or the additional excise duty in respect of immature spirits imposed by section 9 of the Finance Act, 1926 .

Hydrocarbon oils.

10. —(1) In this section—

the Act of 1935” means the Finance Act, 1935 ;

the Act of 1965” means the Finance Act, 1965 .

(2) (a) Subject to the next paragraph, the duty of customs imposed by section 1 of the Finance (Customs Duties) (No. 4) Act, 1931 , shall, in respect of mineral hydrocarbon light oil chargeable with that duty, be charged, levied and paid as on and from the 10th day of March, 1966, at the rate of 3s. 8d. the gallon in lieu of the rate specified in section 14 (2) of the Act of 1965.

(b) The said duty shall, as on and from the 15th day of June, 1966, be charged, levied and paid at the rate of 3s. 9 ½/images/en.act.1966.0017.sec10.1.pngd. the gallon in lieu of the rate specified in the foregoing paragraph.

(3) (a) Subject to the next paragraph, the duty of excise imposed by section 1 of the Finance (Miscellaneous Provisions) Act, 1935 , shall, in respect of mineral hydrocarbon light oil chargeable with that duty which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof on or after the 10th day of March, 1966, or is used by such manufacturer on or after that date for any purpose other than the manufacture or production of mineral hydrocarbon oil, be charged, levied and paid at the rate of 3s. 7d. the gallon in lieu of the rate specified in section 14 (3) of the Act of 1965.

(b) The said duty shall, in respect of mineral hydrocarbon light oil, chargeable with that duty, which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof on or after the 15th day of June, 1966, or is used by such manufacturer on or after that date for any purpose other than the manufacture or production of mineral hydrocarbon oil, be charged, levied and paid at the rate of 3s. 8½/images/en.act.1966.0017.sec10.2.pngd. the gallon in lieu of the rate specified in the foregoing paragraph.

(4) (a) Subject to the next paragraph, the duty of customs imposed by section 21 of the Act of 1935 shall, in respect of hydrocarbon oil chargeable with that duty, be charged, levied and paid as on and from the 10th day of March, 1966, at the rate of 3s. 0¾d. the gallon in lieu of the rate specified in section 14 (4) of the Act of 1965.

(b) The said duty shall, as on and from the 15th day of June, 1966, be charged, levied and paid at the rate of 3s. 2/images/en.act.1966.0017.sec10.3.pngd. the gallon in lieu of the rate specified in the foregoing paragraph.

(5) (a) Subject to the next paragraph, as on and from the 10th day of March, 1966, the rate of any rebate allowed under section 21 (2) of the Act of 1935 shall—

(i) in respect of hydrocarbon oil on which such rebate is allowable and on which the duty of customs mentioned in subsection (4) of this section was paid at the rate of 3s. 0¾d. the gallon, be 3s. 0¾d. the gallon, and

(ii) in respect of hydrocarbon oil on which such rebate is allowable and on which the duty of customs mentioned in subsection (4) of this section was, by virtue of paragraph 6 of the Imposition of Duties (No. 84) (Hydrocarbon Oils) (Customs Duties) Order, 1959, paid at the rate of 2s. 11¾d. the gallon, be 2s. 11¾d. the gallon,

in lieu of the rate allowable immediately before the 10th day of March, 1966, by virtue of section 14 (5) of the Act of 1965.

(b) As on and from the 15th day of June, 1966, the rate of any rebate allowed under section 21 (2) of the Act of 1935 shall—

(i) in respect of hydrocarbon oil on which such rebate is allowable and on which the duty of customs mentioned in subsection (4) of this section was paid at the rate of 3s. 2/images/en.act.1966.0017.sec10.4.pngd. the gallon, be 3s. 2/images/en.act.1966.0017.sec10.5.pngd. the gallon, and

(ii) in respect of hydrocarbon oil on which such rebate is allowable and on which the duty of customs mentioned in subsection (4) of this section was, by virtue of paragraph 6 of the Imposition of Duties (No. 84) (Hydrocarbon Oils) (Customs Duties) Order, 1959, paid at the rate of 3s. 1/images/en.act.1966.0017.sec10.6.pngd. the gallon, be 3s. 1/images/en.act.1966.0017.sec10.7.pngd. the gallon,

in lieu of the rate allowable immediately before the 15th day of June, 1966, by virtue of the foregoing paragraph.

(6) (a) Subject to the next paragraph, the duty of excise imposed by section 21 of the Act of 1935 shall, in respect of hydrocarbon oil chargeable with that duty which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof on or after the 10th day of March, 1966, or is used by such manufacturer on or after that date for any purpose other than the manufacture or production of hydrocarbon oil, be charged, levied and paid at the rate of 2s. 11¾d. the gallon in lieu of the rate specified in section 14 (6) of the Act of 1965.

(b) The said duty shall, in respect of hydrocarbon oil chargeable with that duty which is sent out, on or for sale or otherwise, from the premises of the manufacturer on or after the 15th day of June, 1966, or is used by such manufacturer on or after that date for any purpose other than the manufacture or production of hydrocarbon oil, be charged, levied and paid at the rate of 3s. 1/images/en.act.1966.0017.sec10.8.pngd. the gallon in lieu of the rate specified in the foregoing paragraph.

(7) (a) Subject to the next paragraph, as on and from the 10th day of March, 1966, the rate of any rebate allowed under section 21 (4) of the Act of 1935, in respect of hydrocarbon oil on which such rebate is allowable and on which the excise duty mentioned in subsection (6) of this section was paid at the rate of 2s. 11¾d. the gallon, shall be 2s. 11¾d. the gallon in lieu of the rate allowable immediately before the 10th day of March, 1966, by virtue of section 14 (7) of the Act of 1965.

(b) As on and from the 15th day of June, 1966, the rate of any rebate allowed under section 21 (4) of the Act of 1935, in respect of hydrocarbon oil on which such rebate is allowable and on which the excise duty mentioned in subsection (6) of this section was paid at the rate of 3s. 1/images/en.act.1966.0017.sec10.9.pngd. the gallon, shall be 3s. 1/images/en.act.1966.0017.sec10.10.pngd. the gallon in lieu of the rate allowable immediately before the 15th day of June, 1966, by virtue of the foregoing paragraph.

(8) (a) Subject to the next paragraph, as on and from the 10th day of March, 1966, the rate of any repayment allowed under section 10 (8) of the Finance Act, 1957 , in respect of hydrocarbon oil on which such repayment is allowable and on which either—

(i) the excise duty mentioned in subsection (6) of this section was paid at the rate of 2s. 11¾d. the gallon, or

(ii) the customs duty mentioned in subsection (4) of this section was paid at the rate of 2s. 11¾d. the gallon or 3s. 0¾d. the gallon,

shall be 1s. 4d. the gallon in lieu of the rate allowable immediately before the 10th day of March, 1966.

(b) As on and from the 15th day of June, 1966, the rate of any repayment allowed under section 10 (8) of the Finance Act, 1957 , in respect of hydrocarbon oil on which such repayment is allowable and on which either—

(i) the excise duty mentioned in subsection (6) of this section was paid at the rate of 3s. 1/images/en.act.1966.0017.sec10.11.pngd. the gallon, or

(ii) the customs duty mentioned in subsection (4) of this section was paid at the rate of 3s. 1/images/en.act.1966.0017.sec10.12.pngd. the gallon or 3s. 2/images/en.act.1966.0017.sec10.13.pngd. the gallon,

shall be 1s. 6d. the gallon in lieu of the rate allowable immediately before the 15th day of June, 1966.

Tobacco.

11. —(1) (a) Subject to the next paragraph, the duty of customs on tobacco imposed by section 20 of the Finance Act, 1932 , shall, as on and from the 10th day of March, 1966, be charged, levied and paid at the several rates specified in Part I of the Third Schedule to this Act in lieu of the several rates specified in Part I of the Second Schedule to the Finance Act, 1965 .

(b) The said duty shall, as on and from the 15th day of June, 1966, be charged, levied and paid at the several rates specified in Part II of the Third Schedule to this Act in lieu of the several rates specified in Part I of that Schedule.

(2) (a) This subsection applies to manufactured tobacco which was manufactured in, and consigned from, the United Kingdom and was manufactured therein from materials other than materials falling within Tariff Heading number 24.02 in the Schedule to the Imposition of Duties (No. 128) (Customs Duties and Form of Customs Tariff) Order, 1962.

(b) The customs duty on tobacco mentioned in subsection (1) of this section shall, as on and from the 1st day of July, 1966, be charged, levied and paid on manufactured tobacco to which this subsection applies at the several rates specified in Part III of the Third Schedule to this Act in lieu of the rates chargeable under subsection (1) of this section.

(c) The provisions of section 8 of the Finance Act, 1919, shall apply to the duties imposed by this subsection—

(i) with the substitution of “the area of application of the Acts of the Oireachtas” for “Great Britain and Ireland” and as though the expression “manufactured tobacco” in the first column of the Second Schedule to that Act did not include manufactured tobacco to which this subsection applies,

(ii) as though manufactured tobacco to which this subsection applies, together with the descriptions of such manufactured tobacco in Part III of the Third Schedule to this Act, were mentioned separately in the said first column and the appropriate preferential rates specified in Part III of the Third Schedule to this Act were mentioned in the second column of the said Second Schedule to the Finance Act, 1919, opposite the mention of those goods in the first column thereof, and

(iii) subject to the last paragraph (beginning with “Goods shall not be deemed”) of subsection (1) of the said section 8 being disregarded.

(d) In this subsection “the United Kingdom” means Great Britain, Northern Ireland, the Isle of Man and the Channel Islands.

(3) (a) Subject to the next paragraph, the duty of excise on tobacco imposed by section 19 of the Finance Act, 1934 , shall, as on and from the 10th day of March, 1966, be charged, levied and paid at the several rates specified in Part IV of the Third Schedule to this Act in lieu of the several rates specified in Part II of the Second Schedule to the Finance Act, 1965 .

(b) The said duty shall, as on and from the 15th day of June, 1966, be charged, levied and paid at the several rates specified in Part V of the Third Schedule to this Act in lieu of the several rates specified in Part IV of that Schedule.

(4) The expression “hard pressed tobacco” mentioned in Part III of the Third Schedule to this Act and the next subsection of this section has the same meaning as it has in section 17 of the Finance Act, 1940 .

(5) The expression “other pipe tobacco.” mentioned in Part III of the Third Schedule to this Act means manufactured tobacco of kinds normally intended to be used in pipes, not being hard pressed tobacco.

Tobacco (excise duty on certain stocks).

12. —(1) Subject to the provisions of subsection (2) of this section, there shall be charged, levied and paid on all stocks of tobacco of every description which at five o'clock in the afternoon of the 9th day of March, 1966, are in the ownership or possession of a licensed manufacturer of tobacco and in any place in the State other than a bonded warehouse, a duty of excise, payable by the manufacturer, at the following rate that is to say:

(a) so far as the stocks consist of unmanufactured tobacco, three shillings and five pence for every pound weight of the stocks, and

(b) so far as the stocks consist of tobacco (including snuff) other than unmanufactured tobacco, three shillings and five pence for every pound weight of unmanufactured tobacco from which, in the opinion of the Revenue Commissioners, the stocks were derived.

(2) The duty imposed by subsection (1) of this section shall not be chargeable on any manufactured tobacco (including cigarettes, cigars and snuff other than offal snuff) as to which it is shown to the satisfaction of the Revenue Commissioners that it was at five o'clock in the afternoon of the 9th day of March, 1966, fully prepared for sale by retail and that either—

(i) it was not the product of any operation carried out by any manufacturer in whose ownership or possession it was at that time; or

(ii) it was at that time held as retail stock in premises used for selling tobacco by retail; or

(iii) it was at that time in transit from seller to buyer under a contract of sale:

Provided that no tobacco shall be deemed for the purposes of this subsection to have been fully prepared for sale by retail if, according to the ordinary course of business of the person in whose ownership or possession it was or to whom it was in transit, it had still to be subjected to some further process (other than packing) before being sold by him.

(3) Every licensed manufacturer of tobacco shall not later than the 16th day of March, 1966, make a return to the Revenue Commissioners in a form approved by them giving such information as they may thereby require and, in particular, showing the quantities by weight of tobacco of every description in his ownership or possession at five o'clock in the afternoon of the 9th day of March, 1966, in any place in the State other than a bonded warehouse.

(4) Every licensed manufacturer of tobacco shall—

(a) produce, if so required, to any officer of Customs and Excise the trade books and all accounts and documents belonging to or in the possession of such manufacturer which are necessary for verifying the return made in pursuance of subsection (3) of this section, and

(b) render all reasonable assistance to such officer in the taking of an account of the tobacco which was in the ownership or possession of such manufacturer at five o'clock in the afternoon of the 9th day of March, 1966.

(5) Every licensed manufacturer of tobacco shall, immediately upon making the return required by subsection (3) of this section or on the 16th day of March, 1966, whichever is the earlier, pay to the Revenue Commissioners the full amount of the duty mentioned in this section on any tobacco which was in his ownership or possession at five o'clock in the afternoon of the 9th day of March, 1966, and was chargeable with the said duty, and the Revenue Commissioners may, if they think fit, defer the payment of the duty to a date not later than the 1st day of November, 1966, upon the manufacturer giving security by bond or otherwise to their satisfaction that such duty will be paid.

(6) Every manufacturer required by subsection (3) of this section to make such return as is mentioned in that subsection who either fails to make such return or makes a return which is incomplete, false or misleading in any material respect or fails or refuses to do anything which he is required by subsection (4) of this section to do shall be guilty of an offence under the statutes relating to duties of excise and shall for every such offence incur an excise penalty of fifty pounds, and all tobacco in relation to which such offence was committed shall be forfeited.

(7) Where drawback is payable in respect of tobacco on which the excise duty imposed by subsection (1) of this section has been paid, such drawback shall, to the extent of the duty paid in pursuance of the said subsection (1) as determined by the Revenue Commissioners, be a drawback of excise.

Tobacco (excise duty on certain stocks) (14.6.66).

13. —(1) Subject to the provisions of subsection (2) of this section, there shall be charged, levied and paid on all stocks of tobacco of every description which at five o'clock in the afternoon of the 14th day of June, 1966, are in the ownership or possession of a licensed manufacturer of tobacco and in any place in the State other than a bonded warehouse, a duty of excise, payable by the manufacturer, at the following rate, that is to say :

(a) so far as the stocks consist of unmanufactured tobacco, three shillings and five pence for every pound weight of the stocks, and

(b) so far as the stocks consist of tobacco (including snuff) other than unmanufactured tobacco, three shillings and five pence for every pound weight of unmanufactured tobacco from which, in the opinion of the Revenue Commissioners, the stocks were derived.

(2) The duty imposed by subsection (1) of this section shall not be chargeable on any manufactured tobacco (including cigarettes, cigars and snuff other than offal snuff) as to which it is shown to the satisfaction of the Revenue Commissioners that it was at five o'clock in the afternoon of the 14th day of June, 1966, fully prepared for sale by retail and that either—

(i) it was not the product of any operation carried out by any manufacturer in whose ownership or possession it was at that time; or

(ii) it was at that time held as retail stock in premises used for selling tobacco by retail; or

(iii) it was at that time in transit from seller to buyer under a contract of sale:

Provided that no tobacco shall be deemed for the purposes of this subsection to have been fully prepared for sale by retail if, according to the ordinary course of business of the person in whose ownership or possession it was or to whom it was in transit, it had still to be subjected to some further process (other than packing) before being sold by him.

(3) Every licensed manufacturer of tobacco shall not later than the 21st day of June, 1966, make a return to the Revenue Commissioners in a form approved by them giving such information as they may thereby require and, in particular, showing the quantities by weight of tobacco of every description in his ownership or possession at five o'clock in the afternoon of the 14th day of June, 1966, in any place in the State other than a bonded warehouse.

(4) Every licensed manufacturer of tobacco shall—

(a) produce, if so required, to any officer of Customs and Excise the trade books and all accounts and documents belonging to or in the possession of such manufacturer which are necessary for verifying the return made in pursuance of subsection (3) of this section, and

(b) render all reasonable assistance to such officer in the taking of an account of the tobacco which was in the ownership or possession of such manufacturer at five o'clock in the afternoon of the 14th day of June, 1966.

(5) Every licensed, manufacturer of tobacco shall, immediately upon making the return required by subsection (3) of this section or on the 21st day of June, 1966, whichever is the earlier, pay to the Revenue Commissioners the full amount of the duty mentioned in this section on any tobacco which was in his ownership or possession at five o'clock in the afternoon of the 14th day of June, 1966, and was chargeable with the said duty, and the Revenue Commissioners may, if they think fit, defer the payment of the duty to a date not later than the 31st day of December, 1966, upon the manufacturer giving security by bond or otherwise to their satisfaction that such duty will be paid.

(6) Every manufacturer required by subsection (3) of this section to make such return as is mentioned in that subsection who either fails to make such return or makes a return which is incomplete, false or misleading in any material respect or fails or refuses to do anything which he is required by subsection (4) of this section to do shall be guilty of an offence under the statutes relating to duties of excise and shall for every such offence incur an excise penalty of fifty pounds, and all tobacco in relation to which such offence was committed shall be forfeited.

(7) Where drawback is payable in respect of tobacco on which the excise duty imposed by subsection (1) of this section has been paid, such drawback shall, to the extent of the duty paid in pursuance of the said subsection (1) as determined by the Revenue Commissioners, be a drawback of excise.

Table waters.

14. —(1) The duties of customs imposed at the rate of 1s. 4d. per gallon (whether as an additional duty or not) by paragraph 5 of and mentioned at tariff heading numbers 20.07(A), 22.01(A), 22.02(A), 22.02(B) and 22.07 (D)(2) in the Schedule to the Imposition of Duties (No. 128) (Customs Duties and Form of Customs Tariff) Order, 1962, shall be varied, as on and from the 10th day of March, 1966, by the substitution in the third, fourth and fifth columns of the Schedule at the said tariff heading numbers of “1s 9/images/en.act.1966.0017.sec14.1.pngd.” for “1s.4d.”.

(2) The duties of excise on table waters imposed by section 4 of the Finance (New Duties) Act, 1916, shall, as on and from the 10th day of March, 1966, be charged, levied and paid at the rate of 1s. 5/images/en.act.1966.0017.sec14.2.pngd. the gallon in lieu of the rate specified in section 14 (2) of the Finance Act, 1956 .

(3) (a) This subsection applies to goods liable to the duties of customs mentioned in subsection (1) of this section which were manufactured in, and consigned from, the United Kingdom and in respect of which at least twenty-five per cent, of their value is the result of labour within the United Kingdom.

(b) The duties of customs mentioned in subsection (1) of this section shall, as on and from the 1st day of July, 1966, be charged, levied and paid on goods to which this subsection applies at the rate of 1s. 9/images/en.act.1966.0017.sec14.3.pngd. the gallon in lieu of the rate of 1s. 9/images/en.act.1966.0017.sec14.4.pngd. the gallon chargeable under subsection (1) of this section.

(c) The provisions of paragraphs (a), (b) and (c) of Regulation 5 of the Agreement with United Kingdom (Prescribed Proportion of Value) Regulations, 1962, shall apply for the purposes of paragraph (a) of this subsection.

(d) In this subsection “the United Kingdom” means Great Britain, Northern Ireland, the Isle of Man and the Channel Islands.

Irish wine.

15. —(1) There shall be charged, levied and paid on and by every maker for sale of Irish wine an excise duty at the several rates set out in the Fourth Schedule to this Act on the quantity of such wine made in the State which is sent out from his premises on and after the 1st day of July, 1966.

(2) The Revenue Commissioners may make regulations—

(a) for securing and collecting the said duty;

(b) for relieving from the said duty wine intended for exportation or shipment as stores, or for use in the preparation or as an ingredient of goods intended for exportation or shipment as stores, or wine sent out to the premises of another maker of Irish wine for sale.

(3) If any person contravenes or fails to comply with any provision of regulations made as aforesaid, he shall be liable to an excise penalty of one hundred pounds in respect of each offence and any article in respect of which the offence was committed shall be forfeited.

(4) In this section “Irish wine” means any liquor which is made from fruit and sugar, or from fruit or sugar mixed with any other material and which has undergone a process of fermentation in the manufacture thereof, and includes made wines and mead.

Firearm certificate duty.

16. —The excise duty on a firearm certificate coming into force, whether by way of grant or renewal, on or after the 1st day of August, 1966, shall be at the rate specified in the Fifth Schedule to this Act in lieu of the rate provided for by section 18 of the Finance Act, 1964 , and that section shall have effect accordingly.

Mechanically propelled vehicles used on public roads.

17. —(1) In this section “the Act” means the Finance (Excise Duties) (Vehicles) Act, 1952 .

(2) Each of the rates of excise duty specified in paragraph I of Part I of the Schedule to the Act (including the additional duty, in the case of a bicycle if used for drawing a trailer or side-car, of £2) shall, as on and from the 1st day of April, 1966, be increased by twenty-five per cent.

(3) Each of the rates of excise duty specified in paragraph 6 (d) of Part I of the Schedule to the Act (including the additional duty, in the case of vehicles exceeding 12 horse-power, of £2 for each unit or part of a unit of horse-power in excess of 12 horse-power) shall, as on and from the 1st day of April, 1966, be increased by twenty-five per cent.

(4) Subsection (3) of this section shall have effect subject to the proviso that—

(a) in the case of any vehicle—

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

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

(iii) which is used as a hearse and for no other purpose,

there shall be no increase of any of the rates referred to in the subsection, and

(b) in the case of any vehicle—

(i) which is not a vehicle such as is referred to in the foregoing paragraph,

(ii) which exceeds 16 horse-power, and

(iii) which is not a vehicle such as is referred to in paragraph 5 (4) of Part II of the Schedule to the Act,

there shall, as respects the increase of the additional duty of £2 for each unit or part of a unit in excess of 12 horse-power, be no increase thereof in the case of any unit or part of a unit of horse-power in excess of 16.

(5) “five pounds or less” shall, as on and from the 1st day of April, 1966, be substituted for “three pounds or less” in section 1 (2) (b) of the Act.

(6) In the case of any vehicle to which paragraph 6 (d) of Part I of the Schedule to the Act applies and—

(a) which is not a vehicle such as is referred to in paragraph 5 (4) of Part II of that Schedule, and

(b) which exceeds 16 horse-power,

the additional duty of £2 for each unit or part of a unit in excess of 16 horse-power shall be reduced by ten per cent.

(7) Subparagraph (1) of paragraph 3 of Part II of the Schedule to the Act is hereby amended by the addition of the following:

“or

(c) that such person is a body which has been certified by the Minister for Agriculture and Fisheries to be an agricultural co-operative society for the purposes of this Act and that the vehicle is used only occasionally on public roads and then only—

(i) for the haulage, provided that it is not for reward, of the produce of the farms and articles required for the farms, including farm houses and farm buildings, of the members of the society, but excluding the haulage of fuel if being transported as a commodity for sale, or

(ii) for the haulage of similar goods for other farmers provided that such goods are not hauled for reward, or

(iii) for the haulage for members of the society or other farmers for reward of—

(I) milk being hauled to a creamery or cream-separating station, or

(II) separated milk being hauled from a creamery or cream-separating station, or

(III) milk containers being hauled to or from a creamery or cream-separating station.”

(8) If this Act is passed before or on the 1st day of July, 1966, subsections (6) and (7) of this section shall come into operation on that day and, if it is passed after that day, they shall be deemed to have come into operation on that day.

(9) The appropriate repayments shall be made having regard to the provisions of subsections (6), (7) and (8) of this section and the repayments shall be made in accordance with such directions as may be given by the Minister for Local Government.

(10) Proceeds of the increases of duties effected by this section shall, notwithstanding section 3 of the Act, be disregarded in any determination of a sum to be issued out of the Central Fund under section 2 (1) of the Roads Act, 1920.