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Finance (No. 2) Act, 1992 (No. 28)Introductory TextActs Referred toPart I Income Tax and Corporation Tax (ss. 1-3)1. Amendment of section 41 (basis of relief from corporation tax) of Finance Act, 1980.2. Amendment of section 45 (distributions) of Finance Act, 1980.3. Amendment of provisions relating to interest payments by certain deposit takers.Part II Customs and Excise (ss. 4-27)Chapter I Registration and Taxation of Vehicles (ss. 4-17)4. "Act of 1992" (Chapter I).5. Amendment of Part II (customs and excise) of Act of 1992.6. Amendment of section 130 (interpretation) of Act of 1992.7. Amendment of section 131 (registration of vehicles by Revenue Commissioners) of Act of 1992.8. Amendment of section 132 (charge of excise duty) of Act of 1992.9. Amendment of section 133 (chargeable value) of Act of 1992.10. Amendment of section 134 (permanent reliefs) of Act of 1992.11. Amendment of section 135 (temporary exemption from registration) of Act of 1992.12. Amendment of section 136 (authorisation of manufacturers, distributors and dealers and periodic payment of duty) of Act of 1992.13. Amendment of section 139 (offences and penalties) of Act of 1992.14. Amendment of section 141 (regulations) of Act of 1992.15. Amendment of section 142 (powers of officers) of Act of 1992.16. Amendment of section 143 (transitional provisions) of Act of 1992.17. Amendment of section 92 (tax concessions for disabled drivers etc.) of Finance Act, 1989.Chapter II Excise Duties on, and Licensing of, Vehicles (ss. 18-23)18. Interpretation (Chapter II).18A. Minister for Transport, Tourism and Sport as licensing authority.19. Regulations.20. Provisions in relation to excise duty and licences under Act of 1952.20A.20B. Non-use declaration.20C. Offence relating to non-use declaration.21. Trade licences.22. Amendment of Act of 1952.23. Repeals.Chapter III Miscellaneous (ss. 24-27)24. Interpretation (Chapter III).25. Power of Commissioners to make certain regulations.26. Forfeiture under Regulations of 1992.27. Application of enactments.Part III Stamp Duties (s. 28)28. Cesser of certain provisions relating to levy on life insurance premiums and on investments in collective investment undertakings.Part IV Miscellaneous (ss. 29-30)29. Care and management of taxes and duties.30. Short title and construction.
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AI Summary of 18. Interpretation (Chapter II).

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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 July 2013 - onwards
Version 5 of 5

18. Interpretation (Chapter II).

In this Chapter, save where the context otherwise requires -

"the Act of 1920" means the Roads Act, 1920;

"the Act of 1952" means the Finance (Excise Duties) (Vehicles) Act, 1952;

"the Act of 1992" means the Finance Act, 1992;

"licensing authority" means a county or city council which grants licences under section 1 of the Act of 1952 or, as respects those licences, where the context so requires, the Minister for Transport, Tourism and Sport;

"licensing records" means the records established and maintained under section 60(2) (amended by section 86 of the Finance Act 1994) of the Finance Act 1993;

"the Minister" means the Minister for the Environment;

"non-use declaration" shall be construed in accordance with section 20B;

"owner" has the meaning assigned to it by section 130 of the Act of 1992 and cognate words shall be construed accordingly;

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