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VEHICLES (EXCISE) ACT (NORTHERN IRELAND) 1972 - SECT 6

Exemptions from duty in connection with vehicle testing, etc.

6.[(1) A mechanically propelled vehicle shall not be chargeable with any duty
under this Act if it has been supplied to the person keeping it by a taxable
person within the meaning of section 4 of the Finance Act 1972 and the supply
has been zero-rated in pursuance of subsection (7) of section 12 of that Act;
but, if, at any time, the value added tax that would have been chargeable on
the supply but for the zero-rating becomes payable under subsection (8) of
that section, or would have become so payable but for any authorisation or
waiver under that subsection, then the provisions of subsection (3) of this
section shall apply in relation to that vehicle.]

[(2) Where, in the case of any mechanically propelled vehicle, it is shown to
the satisfaction of the Ministry

(a)that the vehicle is not chargeable with purchase tax; and

(b)that the vehicle is being acquired from a person who is for the time being
recognised as a manufacturer of such vehicles by the Ministry and who is the
manufacturer of the vehicle; and

(c)that the person so acquiring the vehicle would fall to be treated as an
overseas resident for the purposes of the said section 23;

(3) Where, under subsection (1) [or (2)], the provisions of this subsection
are to apply in relation to a vehicle, the vehicle shall be deemed never to
have been exempted from duty under subsection (1) [or (2)] and, without
prejudice to the provisions of section 9, unless, or except to the extent
that, the Ministry sees fit to waive payment of the whole or part of the duty,
there shall be recoverable by the Ministry as a debt due to it

(a)from the person by whom the vehicle was acquired from its manufacturer, the
duty in respect of the whole period since the registration of the vehicle; or

(b)from any other person who is for the time being the keeper of the vehicle,
the duty in respect of the period since the vehicle was first kept by that
other person;

Exemptions from duty in respect of vehicles acquired by overseas residents.



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© 1972 Crown Copyright

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