S.I. No. 304/1985 - Imposition of Duties (No. 280) (Excise Duties) (Vehicles) Order, 1985.

1. This Order may be cited as the Imposition of Duties (No. 280) (Excise Duties) (Vehicles) Order, 1985.

2. The

Finance Act, 1985

(No. 10 of 1985), is hereby amended by the insertion in section 33 (2)(h), after

"exceeding 2,387 cubic centimeters but not exceeding 2,512 cubic centimetres ... ...

£320.00

of

"exceeding 2,512 cubic centimetres but not exceeding 2,637 cubic centimetres ... ...

£357.00".

GIVEN under the Official Seal of the Government, this 12th day of September, 1985.

GARRET FITZGERALD,

Taoiseach.

EXPLANATORY NOTE.

This Order rectifies a textual defect in

section 33

of the

Finance Act, 1985

, the section which substituted scales of road tax rates based on engine cubic capacity (c.c.) for those based on road tax horse-power, from 1 October 1985. In that section the rate for private motor cars of twenty-one horse-power under the former system was omitted from the new scale of rates, an omission made good by this order.

S.I. No. 304 of 1985.

IMPOSITION OF DUTIES (No. 280) (EXCISE DUTIES)(VEHICLES) ORDER, 1985.

The Government, in excise of the powers conferred on them by

section 1

of the

Imposition of Duties Act, 1957

(No. 7 of 1957),

section 22

of the

Finance Act, 1962

(No. 15 of 1962), and

section 46

of the

Finance Act, 1975

(No. 6 of 1975), hereby order as follows