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Uimhir 1 de 1960.
AN tACHT AIRGEADAIS (DLEACHTANNA MÁIL) (FEITHICLÍ) (LEASÚ), 1960.
[An tiontú oifigiúil.]
Léiriú.
1.—San Acht seo—
ciallaíonn “an Príomh-Acht” an tAcht Airgeadais (Dleachta Máil) (Feithiclí), 1952, arna leasú le halt 9 den Acht Airgeadais, 1955, agus le halt 20 den Acht Airgeadais, 1958;
forléireofar aon tagairt d'fheithicil mar thagairt a fholaíonn tagairt d'fheithicil agus d'fheithicil eile nó ceanglas a mbeidh sé, de réir fho-mhír (3) de mhír 1 de Chuid II den Sceideal a ghabhann leis an bPríomh-Acht, le meas, chun críocha Coda I den Sceideal sin, gur aon fheithicil amháin iad.
Meáchan neamhualaithe chun críocha an Phríomh-Achta.
2.—(1) Chun críocha an Phríomh-Achta, measfar, d'ainneoin alt 18 den Acht um Thrácht ar Bhóithre, 1933, gurb é meáchan neamhualaithe feithicle meáchan na feithicle, agus na breiseanna uile, ach gan meáchan uisce, breosla ná cnuasairí (seachas coirí) a úsáidtear chun tiomána ná uirlisí scaoilte ná fearais scaoilte, a áireamh.
(2) Chun críocha fo-alt (1) den alt seo—
(a) is breis, maidir le feithicil, gach ní acu seo a leanas:
(i) cabhail,
(ii) páirt,
(iii) feisteas,
(iv) gabhadán,
(b) i gcás nach mbeidh ach aon bhreis amháin ann, forléireofar mar thagairt don bhreis sin an tagairt do na breiseanna uile,
(c) i gcás ina mbeidh dhá bhreis (agus ní níos mó) ann, agus nach n-úsáidtear an dá cheann acu ar ócáid ar bith, déanfar an tagairt do na breiseanna uile a fhorléiriú mar thagairt don cheann is troime de na breiseanna nó, más comhmheáchan iad, do cheann amháin acu,
(d) i gcás ina mbeidh trí bhreis nó níos mó ann agus nach n-úsáidtear iad go léir ar ócáid ar bith, déanfar an tagairt do na breiseanna uile a fhorléiriú mar thagairt don chónascadh is troime de na breiseanna a úsáidtear ar aon ócáid.
(3) I gcás a thagann faoi réim mír (d) d'fho-alt (2) den alt seo agus nach n-úsáidtear ach ceann amháin de na breiseanna ar ócáid áirithe, measfar, maidir leis an ócáid sin, gur tagairt don bhreis sin an cónascadh a luaitear sa mhír sin.
(4) (a) Aon ní a bheidh leagtha ar fheithicil chun earraí nó ualach d'aon saghas eile a iompar, is éard é, faoi réir na chéad mhíre eile, gabhadán chun críocha na bhfo-alt roimhe seo den alt seo.
(b) Aon ní a bheidh leagtha amhlaidh, beidh sé eiscthe ón mír roimhe seo, más rud é nach ndéanfar, maidir le haon turas, earraí nó ualach d'aon saghas eile a luchtú isteach ann nó amach as gan é a bhaint den fheithicil.
(5) In imeachtaí chun pionós a ghnóthú faoi alt 2 den Phríomh-Acht, is ar an gcosantóir a bheidh de dhualgas a chruthú go mbaineann an eisceacht a shonraítear i bhfo-alt (4) den alt seo le haon ní áirithe.
Cur i bhfeidhm.
I.R. Uimh. 13 de 1958.
3.—(1) I gcás—
(a) ina dtabharfaidh comhalta den Gharda Síochána feithicil faoi deara ar aon ócáid ar bhóthar poiblí,
(b) go mbeidh an comhalta in amhras go bhfuil meáchan neamhualaithe na feithicle chomh mór sin gur cion faoi alt 2 den Phríomh-Acht an fheithicil a úsáid, agus
(c) nach mbeidh aon ualach ar an bhfeithicil nó go mbeidh ualach uirthi is féidir a dhíluchtú agus a luchtú gan ró-cheataí,
féadfaidh an comhalta a ordú don duine a bheidh i bhfeighil na feithicle gach ní nó aon ní acu seo a leanas a dhéanamh:
(i) an fheithicil, maraon leis na breiseanna uile a bheidh léi ar an ócáid sin, a thabhairt go dtí aon droichead meáchain ceaptha a ainmneoidh an comhalta agus nach mbeidh níos mó ná cúig mhíle den bhealach is giorra ón áit ina dtabharfar an t-ordú;
(ii) an comhalta a iompar san fheithicil go dtí an droichead meáchain;
(iii) an fheithicil a dhíluchtú má bhíonn sí luchtaithe;
(iv) a chur faoi deara an fheithicil, maraon leis na breiseanna uile a bheidh léi ar an ócáid sin, a mheá ar an droichead meáchain i bhfianaise an chomhalta.
(2) (a) Féadfaidh údarás ceadúnúcháin a d'eisigh ceadúnas faoi alt 1 den Phríomh-Acht, trí fhógra arna sheirbheáil ar únéir cláraithe na feithicle—
(i) a ordú dó—
(I) an fheithicil a thabhairt i láthair tráth a shonrófar, lá a shonrófar, ag droichead meáchain ceaptha a shonrófar, agus
(II) a chur faoi deara an fheithicil a mheá an tráth sin, an lá sin, agus ar an droichead meáchain sin, i bhfianaise oifigigh don údarás ceadúnúcháin maraon le gach breis acu sin, agus i cibé riocht ba cheart a chur san áireamh nuair a bheadh meáchan neamhualaithe na feithicle á chinneadh chun críocha an Phríomh-Achta, nó
(ii) a ordú dó—
(I) an fheithicil a thabhairt i láthair tráth a shonrófar, lá a shonrófar ag droichead meáchain ceaptha a shonrófar maraon leis na breiseanna uile a tugadh faoi deara a bheith leis an bhfeithicil ar ócáid áirithe agus a shonrófar mar bhreiseanna a tugadh faoi deara a bheith léi ar an ócáid sin, agus
(II) a chur faoi deara an fheithicil a mheá, an tráth sin, an lá sin, agus ar an droichead meáchain sin i bhfianaise oifigigh don údarás ceadúnúcháin maraon leis na breiseanna a sonrófar mar adúradh gur tugadh faoi deara iad agus fairis sin i cibé riocht ba cheart a chur san áireamh nuair a bheadh meáchan neamhualaithe na feithicle á chinneadh chun críocha an Phríomh-Achta.
(b) I bhfo-mhír (ii) den mhír roimhe seo ciallaíonn “tugadh faoi deara” a tugadh faoi deara—
(i) ag comhalta den Gharda Síochána,
(ii) ag oifigeach don údarás ceadúnúcháin a d'eisigh an ceadúnas faoi alt 1 den Phríomh-Acht, nó
(iii) ag oifigeach d'aon údarás ceadúnúcháin eile a eisíonn ceadúnais faoi alt 1 den Phríomh-Acht.
(3) Chun críocha fo-ailt (1) agus (2) den alt seo—
(a) is breis maidir le feithicil gach ní acu seo a leanas:
(i) cabhail,
(ii) páirt,
(iii) feisteas,
(iv) gabhadán,
(b) i gcás nach mbeidh ach aon bhreis amháin ann, forléireofar aon tagairt do na breiseanna uile mar thagairt don bhreis sin.
(4) Is gabhadán chun críocha na bhfo-alt roimhe seo den alt seo aon ní a bheidh leagtha ar fheithicil chun earraí nó ualach d'aon saghas eile a iompar.
(5) Ní dhéanfaidh údarás ceadúnúcháin fógra faoi fho-alt (2) den alt seo de dhroim gur tugadh faoi deara feithicil a bheith mar luaitear i bhfo-mhír (ii) de mhír (a) den fho-alt sin a sheirbheáil tar éis deireadh na tréimhse ceithre lá déag dar tosach an lá a tugadh faoi deara an fheithicil, mura rud é—
(a) go ndéanfaidh an t-údarás ceadúnúcháin i rith na tréimhse sin, trí fhógra a sheirbheálfar ar únéir cláraithe na feithicle, a chur in iúl dó sin go rabhthas ag breithniú a ndéanfaí fógra faoi fho-alt (2) den alt seo a sheirbheáil, nó
(b) an tráth a tugadh an fheithicil faoi deara gur chuir an duine a thug faoi deara í in iúl don duine i bhfeighil na feithicle go mb'fhéidir go ndéanfaí an breithniú sin.
(6) Is tríd an bpost a sheirbheálfar fógra faoin alt seo agus, má ordaíonn an fógra feithicil a thabhairt i láthair lá sonraithe, is lá é sin lá a bheidh i ndiaidh an lae a sheirbheálfar an fógra agus beidh tréimhse seacht lá ar a laghad idir an lá sin agus é.
(7) Duine a dhiúltóidh nó a mhainneoidh déanamh de réir ordaithe faoi fho-alt (1) nó (2) den alt seo beidh sé ciontach i gcion agus ar a chiontú ann go hachomair dlífear fíneáil nach mó ná caoga punt a chur air.
(8) Aon suimeanna a íocfar isteach sa Státchiste i leith fíneála faoin alt seo, measfar, chun críche alt 2 den Roads Act, 1920, gur íocadh isteach sa Státchiste faoin Acht sin iad.
(9) (a) Baineann an fo-alt seo le cúiseamh i gcion arb éard é diúltú nó mainniú déanamh de réir ordaithe faoi fho-alt (2) den alt seo i gcás inar tugadh an t-ordú de dhroim gur tugadh faoi deara feithicil mar luaitear i bhfo-mhír (ii) de mhír (a) den fho-alt sin agus nár seirbheáladh an fógra iomchuí faoin bhfo-alt sin i rith na tréimhse ceithre lá déag dar thosach an lá a tugadh faoi deara an fheithicil.
(b) I gcúiseamh lena mbaineann an fo-alt seo, is ar an gcosantóir a bheidh de dhualgas a chruthú nach ndearnadh de réir mhír (a) ná mír (b) d'fho-alt (5) den alt seo.
(10) San alt seo tá le “únéir cláraithe” an bhrí a thugtar dó leis na Rialacháin um Fheithiclí Bóthair (Clárú agus Ceadúnú), 1958, ach, má chúlghairtear na rialacháin sin, beidh leis an bhrí a thabharfar dó le cibé rialacháin a fhreagróidh do na rialacháin sin agus a bheidh i bhfeidhm de thuras na huaire.
Droichid mheáchain cheaptha.
4.—(1) (a) Féadfaidh údarás áitiúil a dhearbhú gur droichead ceaptha chun críocha alt 3 den Acht seo aon droichead meáchain (cibé acu is droichead é a chothabhálann siad féin nó nach ea agus cibé acu ina limistéar feidhmiúcháin nó lasmuigh de atá sé).
(b) Féadfar aon dearbhú den sórt sin a chúlghairm le dearbhú ina dhiaidh sin ón údarás áitiúil céanna.
(c) I gcás ina ndéanfaidh údarás áitiúil dearbhú faoin bhfo-alt seo, tabharfaidh siad cibé fógra poiblí i dtaobh déanamh an dearbhaithe a shonróidh an tAire Rialtais Áitiúil le rialacháin.
(2) I gcás ina ndéanfar meá, de dhroim ordú faoi alt 3 den Acht seo, ar dhroichead meáchain ceaptha a chothabhálann údarás áitiúil, ní bhainfear amach aon táille i leith an meá a dhéanamh.
(3) I gcás ina ndéanfar meá, de dhroim ordú faoi alt 3 den Acht seo, ar dhroichead meáchain ceaptha nach údarás áitiúil a chothabhálann é, déanfar an táille i leith an meá a dhéanamh a chúiteamh leis an duine d'íoc é—
(a) i gcás gur aon údarás áitiúil amháin a dhearbhaigh gur droichead meáchain ceaptha an droichead meáchain— ag an údarás sin, agus
(b) in aon chás eile—ag cibé ceann de na húdaráis áitiúla a dhearbhaigh gur droichead meáchain ceaptha an droichead meáchain agus ar a gcomhaontóidh na húdaráis sin eatarthu nó, cheal comhaontaithe, ag cibé ceann acu a chinnfidh an tAire Rialtais Áitiúil.
(4) San alt seo, ciallaíonn “údarás áitiúil” comhairle contae nó bardas contae-bhuirge.
Gearrtheideal, comhlua agus tosach feidhme.
5.—(1) Féadfar an tAcht Airgeadais (Dleachtanna Máil) (Feithiclí) (Leasú), 1960, a ghairm den Acht seo
(2) Féadfar na hAchtanna Airgeadais (Dleachtanna Máil) (Feithiclí), 1952 agus 1960, a ghairm den Phríomh-Acht agus den Acht seo le chéile.
(3) Tiocfaidh ailt 3 agus 4 den Acht seo i ngníomh ar an Acht seo a rith agus measfar go dtáinig an chuid eile den Acht seo i ngníomh an 1ú lá d'Eanáir, 1960.
Number 1 of 1960.
FINANCE (EXCISE DUTIES) (VEHICLES) (AMENDMENT) ACT, 1960.
ARRANGEMENT OF SECTIONS
Section | |
Weight unladen for purposes of Principal Act. | |
Acts Referred to | |
1952, No. 24 | |
1955, No. 13 | |
1958, No. 25 | |
1933, No. 11 | |
Road Vehicles (Registration and Licensing) Regulations, 1958 | S.I. No. 13 of 1958 |
Number 1 of 1960.
FINANCE (EXCISE DUTIES) (VEHICLES) (AMENDMENT) ACT, 1960.
Interpretation.
1.—In this Act—
“the Principal Act” means the Finance (Excise Duties) (Vehicles) Act, 1952, as amended by section 9 of the Finance Act, 1955, and section 20 of the Finance Act, 1958;
any reference to a vehicle shall be construed as including a reference to a vehicle and another vehicle or an attachment which, in accordance with subparagraph (3) of paragraph 1 of Part II of the Schedule to the Principal Act, are, for the purposes of Part I of that Schedule, to be deemed to form and be a single vehicle.
Weight unladen for purposes of Principal Act.
2.—(1) For the purposes of the Principal Act, the weight unladen of a vehicle shall, notwithstanding section 18 of the Road Traffic Act, 1933, be taken to be the weight of the vehicle inclusive of all additions, but exclusive of the weight of water, fuel or accumulators (other than boilers) used for the purpose of propulsion and of loose tools or loose equipment.
(2) For the purposes of subsection (1) of this section—
(a) each of the following shall, with respect to a vehicle, be an addition:
(i) a body,
(ii) a part,
(iii) a fitting,
(iv) a receptacle,
(b) in a case in which there is one addition only, the reference to all additions shall be construed as a reference to that addition,
(c) in a case in which, there being two additions (and not more), on no occasion are both of them used, the reference to all additions shall be construed as a reference to the heavier only of the additions or, where they are of equal weight, to one of them only,
(d) in a case in which, there being three or more additions, on no occasion are all of them used, the reference to all additions shall be construed as a reference to the heaviest combination of the additions which is used on any occasion.
(3) In a case coming within paragraph (d) of subsection (2) of this section, where one only of the additions is used on a particular occasion, “combination of the additions” in that paragraph shall, in relation to that occasion, be taken as referring to that addition.
(4) (a) Anything placed on a vehicle for the purpose of the conveyance of goods or burden of any other description shall, subject to the next paragraph, be a receptacle for the purposes of the foregoing subsections of this section.
(b) Anything so placed is excepted from the foregoing paragraph if in relation to no journey are goods or burden of any other description both loaded into and unloaded from it without its being removed from the vehicle.
(5) In proceedings for recovery of a penalty under section 2 of the Principal Act, the onus of proving that anything comes within the exception specified in subsection (4) of this section shall lie on the defendant.
Enforcement.
3.—(1) Where—
(a) a member of the Garda Síochána observes a vehicle on any occasion on a public road,
(b) the member suspects that the weight unladen of the vehicle is such that use of the vehicle constitutes an offence under section 2 of the Principal Act, and
(c) the vehicle either has no load or has a load which can be unloaded and loaded without undue inconvenience,
the member may require the person in charge of the vehicle to do all or any of the following things:
(i) forthwith to bring the vehicle, inclusive of all additions with it on the said occasion, to any appointed weighbridge which is named by the member and is not more than five miles distant by the shortest available route from the place at which the requisition is made;
(ii) to carry the member to the weighbridge in the vehicle;
(iii) to unload the vehicle if it is loaded;
(iv) to cause the vehicle, inclusive of all additions with it on the said occasion, to be weighed on the weighbridge in the presence of the member.
(2) (a) A licensing authority by whom a licence under section 1 of the Principal Act was issued may, by notice served on the registered owner of the vehicle, either—
(i) require him—
(I) to produce the vehicle at a specified time on a specified day at a specified appointed weighbridge, and
(II) to cause the vehicle to be weighed, at that time on that day and on that weighbridge in the presence of an officer of the licensing authority, with all such additions and in such condition as should be taken into account in determining the weight unladen of the vehicle for the purposes of the Principal Act, or
(ii) require him—
(I) to produce the vehicle at a specified time on a specified day at a specified appointed weighbridge, with all such additions as, having been observed as with the vehicle on a particular occasion, are specified as having been observed as with it on that occasion, and
(II) to cause the vehicle to be weighed, at that time on that day and on that weighbridge in the presence of an officer of the licensing authority, with the additions specified as aforesaid as having been observed and otherwise in such condition as should be taken into account in determining the weight unladen of the vehicle for the purposes of the Principal Act.
(b) In subparagraph (ii) of the foregoing paragraph “observed” means observed by—
(i) a member of the Garda Síochána,
(ii) an officer of the licensing authority by whom the licence under section 1 of the Principal Act was issued, or
(iii) an officer of any other licensing authority by whom licences under section 1 of the Principal Act are issued.
(3) For the purposes of subsections (1) and (2) of this section—
(a) each of the following shall, with respect to a vehicle, be an addition:
(i) a body,
(ii) a part,
(iii) a fitting,
(iv) a receptacle,
(b) in a case in which there is one addition only, any reference to all additions shall be construed as a reference to that addition.
(4) Anything placed on a vehicle for the purpose of the conveyance of goods or burden of any other description shall be a receptacle for the purposes of the foregoing subsections of this section.
(5) A notice under subsection (2) of this section consequent upon a vehicle having been observed as referred to in subparagraph (ii) of paragraph (a) of that subsection shall not be served by a licensing authority after the expiration of the period of fourteen days beginning on the day on which the vehicle was observed unless either—
(a) during that period, the licensing authority, by notice served on the registered owner of the vehicle, notified him that the question of serving a notice under subsection (2) of this section was being considered, or
(b) at the time when the vehicle was observed, the person who observed it informed the person in charge of it that that question might be considered.
(6) A notice under this section shall be served by post and, if the notice requires a vehicle to be produced on a specified day, that day shall be a day which is after the day on which the notice is served and is separated from that day by a period of not less than seven days.
(7) A person who refuses or fails to comply with a requirement under subsection (1) or (2) of this section shall be guilty of an offence and shall be liable on summary conviction thereof to a fine not exceeding fifty pounds.
(8) Sums paid into the Exchequer in respect of fines under this section shall, for the purpose of section 2 of the Roads Act, 1920, be deemed to have been paid into the Exchequer under that Act.
(9) (a) This subsection applies to a prosecution for an offence consisting of refusing or failing to comply with a requirement under subsection (2) of this section where the requirement was made consequent upon a vehicle having been observed as referred to in subparagraph (ii) of paragraph (a) of that subsection and where the relevant notice under that subsection was not served during the period of fourteen days beginning on the day on which the vehicle was observed.
(b) In a prosecution to which this subsection applies, the onus of proving that neither paragraph (a) nor paragraph (b) of subsection (5) of this section was fulfilled shall lie on the defendant.
(10) In this section “registered owner” has the meaning assigned to it by the Road Vehicles (Registration and Licensing) Regulations, 1958, but, if those regulations should be revoked, it shall have the meaning assigned to it by such regulations corresponding to those regulations as may for the time being be in force.
Appointed weighbridges.
4.—(1) (a) A local authority may declare any weighbridge (whether maintained by them or not and whether within or outside their functional area) to be an appointed weighbridge for the purposes of section 3 of this Act.
(b) Any such declaration may be revoked by a subsequent declaration made by the same local authority.
(c) Where a local authority make a declaration under this subsection, they shall give such public notice of the making of the declaration as the Minister for Local Government specifies by regulations.
(2) Where a weighing is, consequent upon a requirement under section 3 of this Act, carried out on an appointed weighbridge maintained by a local authority, no fee shall be charged for the weighing.
(3) Where a weighing is, consequent upon a requirement under section 3 of this Act, carried out on an appointed weighbridge not maintained by a local authority, the fee for the weighing shall be recouped to the person paying it by—
(a) in case the weighbridge was declared to be an appointed weighbridge by one local authority only—that authority, and
(b) in any other case—by such one of the local authorities by whom the weighbridge was declared to be an appointed weighbridge as may be agreed upon between those authorities or, in default of agreement, as may be determined by the Minister for Local Government.
(4) In this section “local authority” means the council of a county or the corporation of a county borough.
Short title, collective citation and commencement.
5.—(1) This Act may be cited as the Finance (Excise Duties) (Vehicles) (Amendment) Act, 1960.
(2) The Principal Act and this Act may be cited together as the Finance (Excise Duties) (Vehicles) Acts, 1952 and 1960.
(3) Sections 3 and 4 of this Act shall come into operation on the passing of this Act and the remainder of this Act shall be deemed to have come into operation on the 1st day of January, 1960.