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Finance Act 1991

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This is the original version (as it was originally enacted).

4In section 5 (exemptions from duty in connection with vehicle testing, etc.) at the end there shall be added the following subsection—

“(4)In its application to Northern Ireland, this section shall have effect as if—

(a)in subsection (2) for the word “Minister's” there were substituted “Department's”; and

(b)for subsection (3) there were substituted the following subsection—

“(3)In this section—

  • “authorised person” means an inspector of vehicles within the meaning of Article 2(2) of the [S.I. 1981/154 (N.I. 1).] Road Traffic (Northern Ireland) Order 1981;

  • “compulsory test” means an examination to obtain a vehicle test certificate under Article 33 of the Road Traffic (Northern Ireland) Order 1981 without which a vehicle licence cannot be obtained for the vehicle under this Act, or an examination to obtain a goods vehicle certificate, public service vehicle licence or certificate of inspection under Article 53, 60(1) or 67 respectively of that Order;

  • “the relevant certificate” means a vehicle test certificate, a goods vehicle certificate, a public service vehicle licence (those expressions having the same meanings as they have in the Road Traffic (Northern Ireland) Order 1981) a certificate of inspection within the meaning of Article 67(2) of that Order, a type approval certificate within the meaning of Article 31A of that Order or a Department’s approval certificate within the meaning of that Article.””

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