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VEHICLES (EXCISE) ACT (NORTHERN IRELAND) 1972 - SECT 10

1950 c.7

10.(1) Subject to the provisions of this section and of section 11, a person
who for any period keeps a vehicle in respect of which duty under this Act has
at any time become chargeable shall, whether or not it is still a mechanically
propelled vehicle, be liable to pay duty under this Act in respect of the
vehicle for that period.

(2) Subject as aforesaid, a person shall not be liable by virtue of subsection
(1) to pay duty under this Act in respect of a vehicle

(a)for any period for which duty under this Act in respect of the vehicle has
been paid and has not been repaid in consequence of the surrender of a
licence;

(b)for any period in respect of which he has, in accordance with regulations
under section 11, given notice to the Ministry that the vehicle will not be
used or kept on a public road;

(c)for any period when the vehicle is not a mechanically propelled vehicle and
a notice stating that it has ceased to be such a vehicle has, in accordance
with regulations under section 11, been given to the Ministry and not revoked
in pursuance of subsection (2) of that section;

(d)for any period when the vehicle is exempt from duty by virtue of section 4
or 6 or section 7 (except subsection (3));

(e)for any period when he keeps the vehicle solely for the purpose of selling
or supplying it in the course of his business as a motor dealer or using it
under the authority of a trade licence in the course of his business as a
motor trader within the meaning of section 16;

(f)in the case of such a vehicle as is mentioned in section 2(1)(c), for any
periods as respects which the Ministry is satisfied that the vehicle has not
been used or kept on a public road otherwise than as authorised by a
seven day licence;

(g)for any period by reference to which there was calculated an amount ordered
to be paid by him in respect of the vehicle in pursuance of section 9(1).

(3) A person shall not, by virtue of subsection (2)(b), be exempt from his
liability for any period under subsection (1) in respect of a vehicle if

(a)at any time during that period, he or any other person with his consent
uses or keeps the vehicle on a public road and no vehicle licence is in force
for the vehicle at that time; or

(b)after he has given notice under subsection (2)(b) in relation to the
vehicle in respect of that period, he applies for a vehicle licence for the
vehicle to have effect on any day included in the first thirty days of that
period;

(4) Sums payable in pursuance of this section by way of duty in respect of a
vehicle shall accrue due from day to day at one three-hundred-and-sixty-fifth
of the annual rate of duty applicable to the vehicle on that day.

(5) Without prejudice to any other mode of recovering sums payable by virtue
of this section, where an application for a vehicle licence for twelve months
or four months for a vehicle is made by a person by whom such sums are payable
in respect of the vehicle and a vehicle licence other than a temporary licence
is to be issued in pursuance of the application, the licence shall, if
the Ministry so directs but subject to subsection (6), be made to have effect
for a shorter period specified in the direction, being a period which is not
less than thirty days and is such that the difference between the amount
tendered in connection with the application and the amount chargeable upon the
licence for the specified period does not exceed the aggregate amount of the
sums aforesaid; and the amount so chargeable shall be equal to the
number of days in the specified period multiplied by

(a)where the application is for a licence for twelve months, one
three-hundred-and-sixty-fifth of the annual rate of duty under this Act
payable in respect of the vehicle on the date of the application; and

(b)where the application is for a licence for four months, eleven
three-thousand-six-hundred-and-fiftieths of that rate;

(6) A person to whom a licence is issued for a period specified in a direction
under subsection (5) may appeal to the county court on the ground that
the Ministry was not authorised by that subsection to give the direction.


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© 1972 Crown Copyright

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