§ "(2) A mechancially propelled vehicle shall not be chargeable with any duty under this Act by reason of its use by or for the purposes of a person ('a disabled person') suffering from a physical defect or disability or by reason of its being kept for such use if—
- (a) it is registered under this Act in the name of that person; and
- (b) he has obtained, or is eligible for, a grant under Article 30(3) of the Health and Personal Social Services (Northern Ireland) Order 1972 in relation to that vehicle or is in receipt of a mobility allowance; and
- (c) no other vehicle registered in his name under this Act is exempted from duty under this subsection or subsection (2A);
§ (2) So much of section 13 of the Finance Act 1976 as excludes a person entitled to mobility allowance from the exemption from duty confered by section 7(2A) of the said Act of 1972 shall cease to have effect.
§ (3) In the said section 7 (2A) after paragraph (b) there shall he inserted the words"and (c) no vehicle exempted from duty under subsection (2) is (or by virtue of that subsection is deemed to be) registered in his name under this Act."
§ (4) Section 26(c) of the said Act of 1972 (offences in respect of licence etc.) shall apply also to any document in the form of a licence which in pursuance of regulations made under that Act is issued in respect of a vehicle exempted from duty under section 7(2) or (2A) of that Act.
§ (5) This section shall come into force on 1st December 1978:.—[Mr. Bates]
§ Brought up, read the First and Second time, and added to the Bill.