Finance Act 1991 (c. 31)

(The document as of February, 2008)

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(4) In this section--

(a) "prescribed" means prescribed by the regulations,

(b) "recognised investment exchange" means a recognised investment exchange within the meaning of the [1986 c. 60.] Financial Services Act 1986, and

117 Investment exchanges and clearing houses: SDRT

(1) The Treasury may make regulations providing as mentioned in this section with regard to any circumstances which--

(a) would (apart from the regulations) give rise to a charge to stamp duty reserve tax,

(b) involve a prescribed recognised investment exchange or a prescribed recognised clearing house, or a member or nominee (or member or nominee of a prescribed description) of such an exchange, or a nominee (or nominee of a prescribed description) of such a clearing house, or a nominee (or nominee of a prescribed description) of a member of such an exchange, and

(2) The regulations may provide that the charge to stamp duty reserve tax shall be treated as not arising or (depending on the terms of the regulations) as reduced.

(3) Subsections (3) and (4) of section 116 above shall apply for the purposes of this section as they apply for the purposes of that.

Part V Miscellaneous and General

Miscellaneous

118 Designated international organisations: miscellaneous exemptions

(1) The following section shall be inserted after section 582 of the Taxes Act 1988--

" 582A Designated international organisations: miscellaneous exemptions

(1) The Treasury may by order designate for the purposes of any one or more of subsections (2) to (6) below any international organisation of which the United Kingdom is a member; and in those subsections "designated" means designated under this subsection.

(2) Section 43 shall not apply in the case of payment made by an organisation designated for the purposes of this subsection.

(3) Section 123(2) and paragraph 6(1)(b) of Schedule 3 shall have effect as if "foreign dividends" did not include any interest, dividends or other annual payments payable out of or in respect of the stocks, funds, shares or securities of an organisation designated for the purposes of this subsection.

(4) Section 349(1) shall not apply in the case of a payment of an amount payable by an organisation designated for the purposes of this subsection.

(5) Section 349(2) shall not apply in the case of interest payable by--

(a) an organisation designated for the purposes of this subsection, or

(b) a partnership of which such an organisation is a member.

(6) An organisation designated for the purposes of this subsection shall not be a person to whom section 560(2) applies. "

(2) In section 828(4) of that Act (Treasury orders not subject to annulment in pursuance of a resolution of the House of Commons) after "377(8)," there shall be inserted "582A(1),".

119 Trading funds

(1) The [1973 c. 63.] Government Trading Funds Act 1973 shall be amended as follows.

(2) In section 2 (assets and liabilities of funds) in subsections (1)(b) and (2) the words "at values or amounts determined by him in accordance with Treasury directions" shall be omitted.

(3) In that section, the following subsection shall be inserted after subsection (2)--

" (2A) The values or amounts of assets and liabilities which are the subject of provision under subsection (1) or (2) above shall be determined by the responsible Minister in accordance with Treasury directions. "

120 National savings: date of issue of repayment warrants etc

(1) Where--

(a) a payment in respect of certificates to which subsection (2) below applies has been made by means of a repayment warrant,

(b) the warrant was posted before 11th February 1991,

(d) that date was taken to be the expected date of receipt of the warrant or of a notice advising of the warrant's availability,

the amount shall to that extent be deemed to have been properly calculated.

(2) This subsection applies to--

(a) war savings certificates issued under section 1 of the [1915 c. 55.] War Loan Act 1915 or section 58 of the [1916 c. 24.] Finance Act 1916, or

(b) national savings certificates issued under section 59 of the [1920 c. 18.] Finance Act 1920, section 7 of the [1958 c. 6.] [1968 c. 13.National Debt Act 1958 or section 12 of the] National Loans Act 1968.

(3) Subsection (1) above shall not apply where the amount of the payment would have been greater had it been calculated on the basis that the date of issue of the warrant was the date on which it was posted.

(4) Where--

(a) an amount has been reinvested in certificates to which subsection (2) above applies,

(b) the new certificates were posted before 11th February 1991,

(d) that date was taken to be the expected date of receipt of the certificates,

the amount shall to that extent be deemed to have been properly calculated.

(5) Subsection (4) above shall not apply where the amount reinvested would have been greater had it been calculated on the basis that the date of issue of the new certificates was the date on which they were posted.

(6) Where for any month before December 1989 the amount of the prize fund for a premium savings bond draw depended to any extent on the date of issue of a repayment warrant, the amount shall to that extent be deemed to have been properly calculated if calculated on the basis that the date of issue of the warrant was the expected date of its receipt.

(7) Where the amount of a payment made, before the day on which this Act is passed, in respect of interest on--

(a) a deposit (other than an investment deposit) made in a post office savings bank, or

(b) an ordinary deposit with the National Savings Bank,

depended to any extent on the date of issue of a repayment warrant posted before 11th February 1991, the amount shall to that extent be deemed to have been properly calculated if calculated on the basis that the date of issue of the warrant was the expected date of its receipt.

(8) Where the amount of a payment made, on or after the day on which this Act is passed, in respect of interest on an ordinary deposit with the National Savings Bank depends to any extent on the date of issue of a repayment warrant posted before 11th February 1991, the amount shall to that extent be deemed to be properly calculated if calculated on the basis that the date of issue of the warrant was the expected date of its receipt.

121 Pools payments to support games etc

(1) This section applies to any payment which, in consequence of the reduction in pool betting duty effected by section 5 above, is made--

(a) by a person liable to pay that duty, and

(b) to trustees established mainly for the support of athletic sports or athletic games but with power to support the arts.

(2) Where a person carrying on a trade makes a payment to which this section applies, the payment may be deducted in computing for tax purposes the profits or gains of the trade.

(3) A payment to which this section applies shall not be regarded as an annual payment.

(4) Where a payment to which this section applies is made, the sum received by the trustees and any assets representing it (but not any income or gains arising from them) shall not be relevant property for the purposes of Chapter III of Part III of the [1984 c. 51.] Inheritance Tax Act 1984.

General

122 Interpretation etc

(1) In this Act "the Taxes Act 1988" means the [1988 c. 1.] Income and Corporation Taxes Act 1988.

(2) Part II of this Act, so far as it relates to capital gains tax, shall be construed as one with the [1979 c. 14.] Capital Gains Tax Act 1979.

(3) Part III of this Act shall be construed as one with Part I of the [1975 c. 22.] Oil Taxation Act 1975 and in that Part of this Act "the principal Act" means that Act.

123 Repeals

The enactments specified in Schedule 19 to this Act (which include certain provisions which are already spent) are hereby repealed to the extent specified in the third column of that Schedule, but subject to any provision at the end of any Part of that Schedule.

124 Short title

This Act may be cited as the Finance Act 1991.

SCHEDULES

Section 1.

SCHEDULE 1 Table of Rates of Duty on Wine and Made-wine

	£
Wine or made-wine of a strength not exceeding 2 per cent.	12.06
Wine or made-wine of a strength exceeding 2 per cent. but not exceeding 3 per cent.	20.09
Wine or made-wine of a strength exceeding 3 per cent. but not exceeding 4 per cent.	28.12
Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5 per cent.	36.17
Wine or made-wine of a strength exceeding 5 per cent. but not exceeding 5.5 per cent.	44.20
Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling	120.54
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent.	199.04
Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 18 per cent.	207.89
Wine or made-wine of a strength exceeding 18 per cent. but not exceeding 22 per cent.	239.80
Wine or made-wine of a strength exceeding 22 per cent.	239.80plus £18.96 for every 1 per cent. or part of 1 per cent. in excess of 22 per cent.

Section 7.

SCHEDULE 2 Amendments relating to beer duty

General amendment of enactments relating to beer

1 Subject to section 7 of this Act and the following provisions of this Schedule--

(a) for the words "brewer for sale" or "brewers for sale", wherever occurring in the Customs and Excise Acts 1979, the [1964 c. 26.] Licensing Act 1964 or the [1976 c. 66.] Licensing (Scotland) Act 1976, there shall be substituted respectively the words "registered brewer" or "registered brewers"; and

(b) for the word "brew", "brews", "brewing" or "brewed", wherever occurring in those Acts in connection with worts or beer, there shall be substituted respectively the word "produce", "produces", "producing" or "produced".

The Alcoholic Liquor Duties Act 1979 (c. 4)

2 In section 1 of the Alcoholic Liquor Duties Act 1979, in subsection (3) (definition of beer)--

(a) for the words "on analysis of a sample is found to be" there shall be substituted the word "is"; and

(b) paragraph (b) and the word "or" immediately preceding it shall cease to have effect.

3 (1) In section 2 of that Act, in subsection (3A) (regulations enabling the strength, weight or volume of spirits, wine or made-wine to be ascertained by reference to information on the label of the container etc) after the word "spirits," in both places where it occurs there shall be inserted the word "beer,".

(2) In subsection (5) of that section (saving for other methods of calculating the strength, weight or volume of wine, made-wine or cider) after the words "volume of" there shall be inserted the word "beer,".

(3) Subsection (6) of that section (section not to apply to beer) shall cease to have effect.

4 In section 3 of that Act (meaning of, and method of ascertaining, gravity of liquids)--

(a) in subsection (3), the words "Subject to subsection (5) below", and

(b) subsection (5) (original gravity for purposes of section 38),

shall cease to have effect.

5 (1) Section 4(1) of that Act (definitions) shall be amended in accordance with the following provisions of this paragraph.

(2) The definitions of "brewer" and "brewer for sale" and of "limited licence to brew beer" shall be omitted.

(3) After the definition of "methylated spirits" there shall be inserted--

" "package", in relation to beer, means to put beer into tanks, casks, kegs, cans, bottles or any other receptacles of a kind in which beer is distributed to wholesalers or retailers;

"packager", in relation to beer, means a person carrying on the business of packaging beer; " .

(4) After the definition of "rectifier" there shall be inserted--

" "registered brewer" has the meaning given by section 47(1) below; " .

6 Sections 37, 38 and 39 of that Act (which make provision for the duty on beer brewed in the UK to be charged by reference to worts and gravity and as to the charging and payment of duty on such beer brewed by brewers for sale and by private brewers) shall cease to have effect.

7 Section 40 of that Act (duty on imported beer etc) shall cease to have effect.

8 For section 41 of that Act (exemption from duty of beer brewed for private consumption) there shall be substituted--

" 41 Exemption from duty of beer produced for private consumption

The duty on beer produced in the United Kingdom shall not be chargeable on beer produced by a person who produces beer only for his own domestic use. "

9 In section 42 of that Act (drawback on exportation, removal to excise warehouse, shipment as stores etc) for subsection (3) (declaration required for beer brewed in the UK) there shall be substituted--

" (3) In the case of beer produced in the United Kingdom, the person intending to remove, export or ship the beer shall produce to the proper officer a declaration made by the person who paid the duty on the beer, in such form and manner as the Commissioners may direct, stating the strength of the beer and the date on which the duty became payable. "

10 In section 43 of that Act (warehousing of beer for exportation etc) in subsection (1) (brewer for sale or wholesaler entitled to warehouse beer in excise warehouse for exportation etc) for the words "a brewer for sale" there shall be substituted the words "a registered brewer, a person registered under section 41A above".

11 In section 44 of that Act (remission or repayment of duty on beer used for purposes of research or experiment) in subsection (1) for the word "brewing" there shall be substituted the words "the production of beer".

12 (1) In section 45 of that Act (repayment of duty on beer used in the production or manufacture of other beverages etc) in subsection (1) (repayment of duty) after the words "to be" there shall be inserted the words "remitted or".

(2) Subsection (2) of that section (remission of duty chargeable on imported beer of a strength not exceeding 1.2 per cent.) shall cease to have effect.

13 For section 46 of that Act (remission or repayment of duty on spoilt beer) there shall be substituted--

" 46 Remission or repayment of duty on spoilt beer

(1) Where it is shown to the satisfaction of the Commissioners that any beer which has been removed from any premises of a registered brewer in respect of which he is registered under section 47 below has become spoilt or otherwise unfit for use and, in the case of beer delivered to another person, has been returned to the registered brewer as so spoilt or unfit, the Commissioners shall, subject to compliance with such conditions as they may by regulations impose, remit or repay any duty charged or paid in respect of the beer.

(2) If any person contravenes or fails to comply with any regulation made under subsection (1) above, he shall be liable on summary conviction to a penalty not exceeding level 3 on the standard scale. "

14 For section 49 of that Act (power to regulate manufacture of beer by brewers for sale) there shall be substituted--

" 49 Beer regulations

(1) The Commissioners may, with a view to managing, securing and collecting the duty on beer produced in, or imported into, the United Kingdom or to the protection of the revenues derived from the duty of excise on beer, make regulations--

(a) regulating the production, packaging, keeping and storage of beer produced in the United Kingdom and the packaging, keeping and storage of beer imported into the United Kingdom;

(b) regulating the registration of persons and premises under section 41A or 47 above and the revocation or variation of any such registrations;

(c) for determining under or in accordance with the regulations when the production of beer begins and when it is completed;

(d) for securing and collecting the duty;

(e) for determining the duties chargeable, the rates of those duties, the persons liable to pay them and in that connection prescribing the method of charging the duties, the due dates for payment and the method of payment;

(f) for charging the duty, in such circumstances as may be prescribed in the regulations, by reference to a strength which the beer might reasonably be expected to have, or the rate of duty in force, at a time other than that at which the beer becomes chargeable;

(g) for relieving beer from the duty in such circumstances and to such extent as may be prescribed in the regulations;

(h) regulating and, in such circumstances as may be prescribed in the regulations, prohibiting the addition of substances to, the mixing of, or the carrying out of other operations on or in relation to, beer;

(j) regulating the transportation of beer in such circumstances as may be prescribed in the regulations.

(2) Regulations under this section may make different provision for persons, premises or beer of different classes or descriptions, for different circumstances and for different cases.

(3) Any person contravening or failing to comply with any regulation made under this section shall be liable on summary conviction to a penalty not exceeding level 5 on the standard scale, and any article or substance in respect of which the offence was committed shall be liable to forfeiture. "

15 (1) In section 49A of that Act, in subsection (1) (duty determined in accordance with regulations under section 49(1)(bb) deemed to have been paid for purposes of claims for drawback by brewers for sale)--

(a) for the words "brewer for sale" there shall be substituted the words "registered brewer or person registered under section 41A above"; and

(b) for the words "section 49(1)(bb)" there shall be substituted the words "section 49(1)(e)".

(2) In subsection (2) of that section--

(a) for the words "brewer for sale" in both places where they occur there shall be substituted the words "registered brewer or person registered under section 41A above";

(b) for the words "the brewer" there shall be substituted the word "he"; and

16 Section 50 of that Act (regulations as respects sugar kept by brewers for sale) shall cease to have effect.

17 For section 52 of that Act (offences by brewers) there shall be substituted--

" 52 Offences in connection with fraudulent evasion of duty

If any person is knowingly concerned in the taking of any steps with a view to the fraudulent evasion, whether by himself or another, of the duty on any beer, he shall be liable--

(a) on summary conviction, to a penalty of the statutory maximum or of three times the amount of the duty, whichever is the greater, or to imprisonment for a term not exceeding six months or to both, or

(b) on conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding 7 years, or to both,

and, in either case, any beer in respect of which the offence was committed shall be liable to forfeiture. "

18 Section 53 of that Act (limited licences to brew) shall cease to have effect.

19 Section 71A of that Act (restrictions on adding substances to beer) shall cease to have effect.

20 Section 72 of that Act (offences by wholesaler or retailer of beer) shall cease to have effect.

The Bankruptcy (Scotland) Act 1985 (c. 66)

21 In Schedule 3 to the Bankruptcy (Scotland) Act 1985 (list of preferred debts) at the end of paragraph 2 (debts due to Customs and Excise) there shall be added--

" (4) The amount of any excise duty on beer which is due at the relevant date from the debtor and which became due within a period of 6 months next before that date. "

The Insolvency Act 1986 (c. 45)

22 In Schedule 6 to the Insolvency Act 1986 (categories of preferential debts) in Category 2 (debts due to Customs and Excise) after paragraph 5 there shall be inserted--

" 5A The amount of any excise duty on beer which is due at the relevant date from the debtor and which became due within a period of 6 months next before that date. "

The Insolvency (Northern Ireland) Order 1989

23 In Schedule 4 to the [S.I. 1989/2405 (N.I. 19).] Insolvency (Northern Ireland) Order 1989 (categories of preferential debts) in Category 2 (debts due to Customs and Excise) after paragraph 5 there shall be inserted--

" 5A The amount of any excise duty on beer which is due at the relevant date from the debtor and which became due within a period of 6 months next before that date. "

The Licensing (Northern Ireland) Order 1990

24 In the definition of "intoxicating liquor" in Article 2(2) of the [S.I. 1990/594 (N.I.6).] Licensing (Northern Ireland) Order 1990, in paragraph (e), for the words "brewer for sale" there shall be substituted the words "registered brewer".

Section 10.

SCHEDULE 3 Modification of enactments extended to Northern Ireland

Part I The Vehicles (Excise) Act 1971

Introduction

1 The [1971 c. 10.] Vehicles (Excise) Act 1971 shall be amended as follows.

Excise duty on, and licensing of, mechanically propelled vehicles

2 In section 1 (charge of duty) in subsection (1) for "Great Britain" there shall be substituted "the United Kingdom".

Exemptions from duty

3 In section 4 (exemptions from duty of certain descriptions of vehicles) at the end there shall be added the following subsection--

" (3) In its application to Northern Ireland, this section shall have effect as if--

(a) in paragraph (b) of subsection (1) for "a local authority" there were substituted "the Fire Authority for Northern Ireland" and for "their" there were substituted "its";

(b) in paragraph (j) of that subsection for "local authority's" there were substituted "district council's";

(i) in the definition of "fire engine", for "the [1947 c. 41.] Fire Services Act 1947" there were substituted "the [S.I. 1984/1821 (N.I. 11).] Fire Services (Northern Ireland) Order 1984";

(ii) in the definition of "weight unladen", for "section 190(2) of the [1988 c. 52.] Road Traffic Act 1988" there were substituted "Article 2(3) of the [S.I. 1981/154 (N.I. 1).] Road Traffic (Northern Ireland) Order 1981";

(iii) in the definition of "local authority's watering vehicle", for "local authority's" there were substituted "district council's" and for the words "local authority", in each place where they occur, there were substituted "district council"; and

(iv) in the definition of "street lighting authority", for "local authority or Minister" there were substituted "Northern Ireland department". "

4 In section 5 (exemptions from duty in connection with vehicle testing, etc.) at the end there shall be added the following subsection--

" (4) In its application to Northern Ireland, this section shall have effect as if--

(a) in subsection (2) for the word "Minister's" there were substituted "Department's"; and

(b) for subsection (3) there were substituted the following subsection--

" (3) In this section--

"authorised person" means an inspector of vehicles within the meaning of Article 2(2) of the [S.I. 1981/154 (N.I. 1).] Road Traffic (Northern Ireland) Order 1981;
"compulsory test" means an examination to obtain a vehicle test certificate under Article 33 of the Road Traffic (Northern Ireland) Order 1981 without which a vehicle licence cannot be obtained for the vehicle under this Act, or an examination to obtain a goods vehicle certificate, public service vehicle licence or certificate of inspection under Article 53, 60(1) or 67 respectively of that Order;
"the relevant certificate" means a vehicle test certificate, a goods vehicle certificate, a public service vehicle licence (those expressions having the same meanings as they have in the Road Traffic (Northern Ireland) Order 1981) a certificate of inspection within the meaning of Article 67(2) of that Order, a type approval certificate within the meaning of Article 31A of that Order or a Department's approval certificate within the meaning of that Article. " "

5 (1) In section 7 (miscellaneous exemptions from duty)--

(a) in paragraph (b) of subsection (2) after "1978" there shall be inserted "or Article 30(3) of the [S.I. 1972/1265 (N.I. 14).] Health and Personal Social Services (Northern Ireland) Order 1972", and

(b) in paragraph (c) of that subsection after "subsection" there shall be inserted "subsection (2C) below".

(2) In subsection (2A) of that section in the definition of "appointee" after "1975" there shall be inserted "or the [1975 c. 15.] Social Security (Northern Ireland) Act 1975".

(3) After subsection (2B) of that section there shall be inserted the following subsections--

" (2C) A mechanically propelled vehicle suitable for use by persons having a particular disability that so incapacitates them in the use of their limbs that they have to be driven and cared for by a full-time constant attendant and registered in the name of such a disabled person under this Act shall not be chargeable with any duty under this Act by reason of its use by or for the purposes of that disabled person or by reason of its being kept for such use where--

(a) the disabled person is sufficiently disabled to be eligible under the [S.I. 1972/1265 (N.I. 14).] Health and Personal Social Services (Northern Ireland) Order 1972 for an invalid tricycle but too disabled to drive it; and

(b) no vehicle exempted from duty under subsection (2) above is (or by virtue of that subsection is deemed to be) registered in his name under this Act.

(2D) Subsection (2C) above applies only in relation to Northern Ireland. "

(4) In subsection (4A) of that section at the end there shall be added "or a health and social services body, as defined in Article 7(6) of the [S.I. 1991/194 (N.I. 1).] Health and Personal Social Services (Northern Ireland) Order 1991 or a Health and Social Services Trust established under that Order".

(5) Subsection (5) of that section shall be omitted.

Liability to pay duty and consequences of non-payment

6 (1) In section 9 (additional liability for keeping unlicensed vehicle) in subsection (5) after "1948" there shall be inserted "or the [1950 c. 7 (N.I.).] Probation Act (Northern Ireland) 1950".

(2) At the end of that section there shall be added the following subsection--

" (9) In its application to Northern Ireland, this section shall have effect as if for subsection (7) there were substituted the following subsection--

" (7) A sum payable by virtue of any order made under this section by a court shall be recoverable as a sum adjudged to be paid by a conviction and treated for all purposes as a fine within the meaning of section 20 of the [1954 c. 9 (N.I.).] Administration of Justice Act (Northern Ireland) 1954. " "

7 In section 13 (temporary licences) in subsection (2A) after "body", where it occurs for the first time, there shall be inserted "(other than a Northern Ireland department)".

8 In section 18 (alteration of vehicle or its use) at the end there shall be added the following subsection--

" (10) In its application to Northern Ireland, this section shall have effect as if--

(a) for subsection (8) there were substituted the following subsection--

" (8) Where duty has been paid under this Act in respect of a vehicle either--

(a) as an agricultural tractor under Schedule 3, or

(b) as a farmer's goods vehicle under Schedule 4,

duty at a higher rate shall not become chargeable in respect of that vehicle by reason only that it is used by the person in whose name it is registered for conveying to or from any agricultural land in his occupation livestock owned by him in connection with the agricultural activities carried on by him on that land; but this subsection shall not have effect in relation to a vehicle used for conveying any livestock which for the time being is part of the stock in trade of a dealer in cattle and is conveyed in the course of his business as such dealer. " ; and

(b) subsection (9) were omitted. "

9 (1) In section 18A (additional liability in relation to alteration of vehicle or its use) in subsection (10) after "1973" there shall be inserted "or the [1950 c. 7 (N.I.).] Probation Act (Northern Ireland) 1950".

(2) After subsection (12) of that section there shall be inserted the following subsection--

" (12A) In its application to Northern Ireland, this section shall have effect as if--

(a) in subsections (3) and (5) for "plated weight", in each place, there were substituted "relevant maximum weight or, as the case may be, relevant maximum train weight";

(b) in subsection (6) for "plated with the higher plated weight" there were substituted "rated at the higher relevant maximum weight or, as the case may be, the higher relevant maximum train weight"; and

" (11) A sum payable by virtue of any order made under this section by a court shall be recoverable as a sum adjudged to be paid by a conviction and treated for all purposes as a fine within the meaning of section 20 of the [1954 c. 9 (N.I.).] Administration of Justice Act (Northern Ireland) 1954.

(11A) In this section "relevant maximum weight" and "relevant maximum train weight" have the same meaning as in Schedule 4 to this Act. " "

10 (1) Section 18B (combined transport of goods) shall be amended as follows.

(2) In subsection (2), for "Great Britain" there shall be substituted "the United Kingdom".

(3) At the end there shall be inserted the following subsection--

" (5) In its application to Northern Ireland, this section shall have effect as if--

(a) for "plated gross weight", in each place, there were substituted "relevant maximum weight"; and

(b) for "plated train weight", in each place, there were substituted "relevant maximum train weight". "

Registration and registration marks, etc.

11 In section 22 (failure to fix, and obscuration of, marks and signs) at the end there shall be added the following subsection--

" (4) In its application to Northern Ireland, subsection (1) above shall have effect as if for paragraph (b) of the proviso there were substituted the following paragraph--

" (b) in a case where the charge relates to a vehicle to which Article 34 of the [S.I. 1981/154 (N.I. 1).] Road Traffic (Northern Ireland) Order 1981 applies by virtue of paragraph (2)(b) thereof, that he had no opportunity of so registering the vehicle and that the vehicle was being driven on a road for the purposes of or in connection with its examination under Article 33 of the said Order of 1981 in circumstances in which its use is exempted from paragraph (1) of the said Article 34 by regulations under paragraph (5) thereof. " "

Miscellaneous

12 In section 27 (duty to give information) at the end there shall be added the following subsection--

" (4) In its application to Northern Ireland, subsection (1)(a) above shall have effect as if for "a chief officer of police" there were substituted "the Chief Constable of the Royal Ulster Constabulary". "

13 After section 28 (institution of proceedings in England and Wales) there shall be inserted the following section--

" 28A Institution of proceedings in Northern Ireland

Section 28 of this Act shall also apply in relation to the institution of proceedings in Northern Ireland, but as if--

(a) for any reference in that section to England and Wales there were substituted a reference to Northern Ireland; and

(b) in subsection (4) of that section for the words from the beginning to "county court" there were substituted "In a court of summary jurisdiction or before a county court". "

14 In section 31 (admissibility of records as evidence) at the end there shall be added the following subsection--

" (5) In its application to Northern Ireland, this section shall have effect as if in subsection (2) for "subsection (1) of section 10 of the [1968 c. 64.] Civil Evidence Act 1968" there were substituted "subsection (1) of section 6 of the [1971 c. 36 (N.I.).] Civil Evidence Act (Northern Ireland) 1971". "

15 In section 32 (evidence of admissions in certain proceedings) the existing provision shall be numbered as subsection (1) and after that subsection there shall be added the following subsection--

" (2) Subsection (1) above shall apply in Northern Ireland as if--

(a) for the words "England and Wales" there were substituted "Northern Ireland"; and

(b) for the words from "rules" to "1949" there were substituted "magistrates' courts rules as defined in Article 2(3) of the [S.I. 1981/1675 (N.I. 26).] Magistrates' Courts (Northern Ireland) Order 1981". "

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