§ Mr. Higgins
I beg to move Amendment No. 5, in page 6, line 7, at beginning insert:
'As from the said 1st September'.I think that it will be for the convenience of the House to discuss with it Government Amendment No. 6.
The two Amendments are purely technical. They make no difference to the purpose of subsection (2) as originally drafted, which is to close with effect from 1st September, 1971 a loophole in the law which has recently been exploited to enable certain vehicles to take advantage of a fuel duty concession that was never intended to apply to them.
§ The Amendments are needed to ensure that the intention of the Clause will be realised in Northern Ireland as well as in Great Britain. They have become necessary, for technical reasons, only because of the timing and nature of the related legislation of the Northern Ireland Parliament on licence duty.
§ Amendment agreed to.
Further Amendment made: No. 6, in page 6, line 13, leave out from beginning to end of line 17 and insert:
(b) the reference to an agricultural machine in paragraph 3(b) shall not include any vehicle
which does not satisfy the conditions specified in paragraphs (a) and (b) of section 6(1) of the Finance Act (Northern Ireland) 1971 (which makes provision corresponding to that made by subsection (1) above).—[Mr. Higgins.]