VEHICLES (EXCISE) ACT (NORTHERN IRELAND) 1972 - SECT 2 Commencement and duration of licences, and rate of duty.

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VEHICLES (EXCISE) ACT (NORTHERN IRELAND) 1972 - SECT 2

Commencement and duration of licences, and rate of duty.

2.(1) A vehicle licence may be taken out

(a)in the case of any vehicle, for any period of twelve months;

(b)in the case of any vehicle the annual rate of duty applicable to which
exceeds [#18], for any period of [six months];

(c)in the case of

(i)a vehicle which is chargeable with duty by reference to the annual rate
applicable in accordance with Schedule 2, being a hackney carriage having a
seating capacity for more than twenty persons and used only during such
holiday seasons as may be prescribed;

(ii)a goods vehicle which is authorised to be used on roads by virtue of an
order made under [Article 29(3) of the Road Traffic (Northern Ireland) Order
1981] and the unladen weight of which exceeds eleven tons;

for any period of seven consecutive days and such a licence is in this Act
referred to as a "seven day licence".

(2) A vehicle licence shall, subject to the provisions of section 13, first
have effect on the day specified by the applicant in the application for the
licence.

(3) A licence for a period of four months shall expire with such day in the
fourth month after that in which the licence first has effect as corresponds
to the day preceding that on which it first has effect, so however, that a
licence for that period shall

(a)if it first has effect on the first day of a month, expire with the last
day of the third month after that month; and

(b)if it first has effect on the 30th or 31st October, expire with the last
day of the following February.

(4) A licence which first has effect before the day on which it is issued
shall not affect any criminal liability incurred before that day.

(5) The duty payable on a vehicle licence for a vehicle of any description
shall

(a)if the licence is taken out for a period of twelve months, be paid at the
annual rate of duty applicable to vehicles of that description;

(b)if the licence is taken out for a period of [six months, be paid at a rate
equal to one half of the said annual rate plus ten per cent. of that amount];

(c)if the licence is taken out for a period of seven days, be paid at a rate
equal to one fifty-second of the said annual rate plus ten per cent. of that
amount;

(6) Notwithstanding anything in this Act, the Ministry of Home Affairs (in
this Act referred to as "the Ministry") may, during the period of two years
beginning with and including the day when this subsection first takes effect,
provide by regulations that, in such cases as may be determined by or under
the regulations, the duration of a licence taken out after the coming into
force of the regulations shall be longer or shorter, by such period not
exceeding thirty days as may be so determined, than its duration would have
been apart from the regulations; and, where the duration of a licence is
altered by virtue of this subsection, the duty payable upon the licence shall
be increased or reduced proportionately.

(7) At the expiration of the period of two years mentioned in subsection (6),
that subsection shall cease to have effect, but without prejudice to any
licence issued or any payment made or falling to be made by virtue of any
regulations in force under that subsection immediately before the expiration
of that period.

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Northern Irish Legislation

VEHICLES (EXCISE) ACT (NORTHERN IRELAND) 1972 - SECT 2