FINANCE ACT (NORTHERN IRELAND) 1966

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FINANCE ACT (NORTHERN IRELAND) 1966 - SECT 14



14.(1) There shall be paid out of moneys provided by Parliament the expenses
of making such grants as the Ministry of Development, in its discretion and on
such conditions as it thinks fit to impose, may make to operators of
bus services towards defraying customs or excise duty charged on fuel used in
operating any bus service after the commencement of section 2 of the Finance
(No. 2) Act 1964 (which increased by sixpence a gallon the duty on hydrocarbon
oils, petrol substitutes and power methylated spirits).

(2) The method of calculating the said grants shall be such as the Ministry of
Development may with the approval of the Ministry of Finance from time to time
determine, either generally or in particular cases or classes of case, [but
the amount of a grant shall not exceed such sums for every gallon of fuel used
or estimated to have been used in operating the bus service during the period
to which the grant relates as the Department of Finance may from time to time
approve, being a sum not greater than the rate per gallon of the duty of
excise chargeable on [hydrocarbon oil] produced in the United Kingdom at the
date of use of the fuel, including any addition to that duty by virtue of an
order under section 9 of the Finance Act 1961.]

(3) If the operator of a bus service fails without reasonable excuse (the
proof whereof shall be on him) to comply with a condition imposed on him as
mentioned in subsection (1)

(a)requiring the compiling, preservation or production of running sheets,
accounts or other records relating to the operation of the service; or

(b)requiring facilities to be afforded for the inspection, removal or copying
of such records;

(4) If any person

(a)knowingly or recklessly makes any false statement for the purpose of
obtaining the payment to himself or another of any sum under this section; or

(b)wilfully makes a false entry in any running sheet, account or other record
which is or may be required to be produced in pursuance of any condition such
as is mentioned in subsection (1) or, with intent to deceive, makes use for
the purposes of this section of any such record which he knows to be false;

(5) No proceedings for an offence under this section shall be instituted
except by or with the consent of the Attorney-General.

(6) Summary proceedings for an offence under this section may be commenced at
any time within

(a)a period of three years from the commission of the offence; or

(b)a period of twelve months from the date on which evidence sufficient to
justify a prosecution for the offence comes to the knowledge of the Ministry
of Development;

(7) In this section

"bus service" means a service provided for the carriage of passengers by road
at separate fares not being a service where none of the fares chargeable is
less than [21p] or such greater sum as may be prescribed, and for the purposes
of this definition

(a)a composite fare for more than one journey shall not be regarded as
representing the aggregate of fares of any less amount; and

(b)no account shall be taken of any fare which is charged in the case of
passengers of particular descriptions if a fare of not less than [21p] or such
other sum as may for the time being be prescribed under this subsection is
charged for the like service in the case of all passengers not falling within
any of those descriptions;

"operator", in relation to a bus service, means

Paras.(a)(b) rep. by 1968 c.17 (NI) s.23 sch.6 Pt.III

(c)the Lord Mayor, Aldermen and citizens of the city of Belfast acting by the
council thereof;

(d)the Londonderry and Lough Swilly Railway Company;

[(e)any person operating a bus service under a road service licence granted or
deemed to have been granted under Part II of the Transport Act (Northern
Ireland) 1967;]

"prescribed" means prescribed by regulations made by the Ministry of
Development, with the approval of the Ministry of Finance, subject to negative
resolution.

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Northern Irish Legislation

FINANCE ACT (NORTHERN IRELAND) 1966 - SECT 14