HC Deb 13 December 1939 vol 355 cc1231-2

Resolution reported: That as from the first day of January, nineteen hundred and forty, the duties of Excise chargeable in respect of mechanically-propelled vehicles under paragraph 5 of the Second Schedule to the Finance Act, 1920, as amended by any subsequent enactment (hereafter in this Resolution referred to as 'the relevant paragraph'), shall be varied as follows:—

(1) For the purpose of computing the rate of the duty chargeable under any provision of the relevant paragraph in respect of a goods vehicle, the weight unladen of the vehicle shall, if the vehicle carries a container for holding gas for the propulsion of the vehicle or plant for producing such gas, be reduced—

  1. (a) where the weight unladen exceeds twelve hundredweight but does not exceed three tons, by half a ton;
  2. (b) where the weight unladen exceeds three tons but does not exceed six tons, by three-quarters of a ton;
  3. (c) where the weigh unladen exceeds six tons, by one ton;

(2) Notwithstanding that a goods vehicle is used for drawing a trailer, the vehicle shall not be chargeable with duty under sub-paragraph (d) of the relevant paragraph if the trailer is used solely for the carriage of—

  1. (a) a container for holding gas for the propulsion of the vehicle; or
  2. (b) plant and materials for producing such gas;

(3) Sub-paragraph (c) (ii) of the relevant paragraph (which relates to goods vehicles propelled by steam or constructed or adapted to use coal gas as fuel) shall haze effect as if the word 'gas' were substituted for the words 'coal gas';

(4) The rates of duty chargeable under the said sub-paragraph (c) (ii), as amended by this Resolution shall, in the case of vehicles not exceeding one-and-a-half tons in weight unladen, be as follows:—

Not exceeding 12 cwt. in weight unladen 10
Exceeding 12 cwt. but not ex-ceeding 1 ton in weight unladen 15
Exceeding 1 ton but not exceed-ing 1½ tons in weight unladen 20;

(5) for the purpose of this Resolution and the relevant paragraph as amended by this Resolution, the expression 'gas' shall mean any fuel that is wholly gaseous at a temperature of sixty degrees Fahrenheit under a pressure of thirty inches of mercury.

And it is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913."

Resolution agreed to.

Bill ordered to be brought in upon the said Resolution by the Chancellor of the Exchequer, Captain Wallace, Captain Crookshank, Mr. Lloyd and Mr. Bernays.