S.I. No. 172/1983:

FINANCE ACT, 1983 (SUBSECTION (4) OF SECTION 73) (COMMENCEMENT) ORDER, 1983.

FINANCE ACT, 1983 (SUBSECTION (4) OF SECTION 73) (COMMENCEMENT) ORDER, 1983.

The Minister for the Environment in exercise of the powers conferred on him by subsection (4) of section 73 of the Finance Act, 1983 (No. 15 of 1983) hereby orders as follows:--

1. This Order may be cited as the Finance Act, 1983 (Subsection (4) of Section 73) (Commencement) Order, 1983.

2. Subsection (4) of section 73 of the Finance Act, 1983 , shall come into operation on the 1st day of July, 1983.

GIVEN under the Official Seal of the Minister for the Environment this

21st day of June, 1983.

DICK SPRING,

Minister for the Environment.

EXPLANATORY NOTE.

This Order brings into operation on the 1st of July, 1983 the provisions of subsection (4) of section 73 of the Finance Act, 1983 which amends the Finance (Excise Duties) (Vehicles) Act, 1952 to provide a new road tax category at the annual rate of £250 for "off-road dumpers". The subsection also provides for the making of repayments, where appropriate, in accordance with such directions as may be given by the Minister for the Environment.