Finance Act 1992 section 144

Application of enactments

Section 144 ensures that the existing body of excise duty law and administrative procedures applies equally to vehicle registration tax (VRT), so that Revenue can administer VRT using the same powers and processes already available for excise duties generally.

• All statutory provisions governing excise duties and their management are extended to cover VRT, vehicle registration, and related declarations.
• This includes any instruments (such as regulations or orders) made under excise legislation that are not already separately applied by the VRT chapter.
• The provisions apply with any necessary modifications to fit the particular requirements of VRT administration.
• The practical effect is that Revenue's existing powers of assessment, collection, enforcement, and penalties under excise law are available in the VRT context without needing to re-enact them.

---