An Act to make provision for the collection and application of the excise duties on mechanically-propelled vehicles and on carriages; to amend the Finance Act, 1920, as respects such duties; and to amend the Motor Car Acts, 1896 and 1903, and the Development and Road Improvement Funds Act, 1909; and to make other provision with respect to roads and vehicles used on roads, and for purposes connected therewith.
Required county councils to register all new vehicles and to allocate a separate number to each vehicle,[1] in a continuation of the vehicle registration scheme introduced under the Motor Car Act 1903
It clarified the situation regarding cars driven by internal combustion engines, replacing complex previous legislation for different types of vehicle.[1]
Provision for the collection and application of the excise duties on mechanically-propelled vehicles and on carriages.[2]