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410 Use of Petroleum, &c.—5. The keeping and use of petroleum or of any other inflammable liquid or fuel for the purpose of light locomotives shall be subject to regulations made by a Secretary of State, and regulations so made shall have effect notwithstanding anything in the Petroleum Acts, 1871 to 1881.

Local Government Board Regulations.—6.—(1.) The Local Government Board may make regulations with respect to the use of light locomotives on highways, and their construction, and the condition under which they may be used.

(2.) Regulations under this section may, if the Local Government Board deem it necessary, be of a local nature and limited in their application to a particular area, and may, on the application of any local authority, prohibit or restrict the use of locomotives for purposes of traction in crowded streets, or in other places where such use may be attended with danger to the public.

All regulations under this section shall have full effect notwithstanding anything in any other Act, whether general or local, or any byelaws or regulations made thereunder.

Every regulation purporting to be made in pursuance of this section shall be forthwith laid before both Houses of Parliament.

Penalties.—7. A breach of any byelaw or regulation made under this Act, or of any provision of this Act, may, on summary conviction, be punished by a fine not exceeding ten pounds.

Excise Duty on Certain Locomotives.—8.—(1.) On and after the first day of January next after the passing of this Act there shall be granted, charged, and paid in Great Britain for every light locomotive, which is liable to duty either as a carriage or as a hackney carriage under section four of the Customs and Inland Revenue Act, 1888, an additional duty of excise at the following rate; namely—

(2.) Every such duty shall be paid together with the duty on the licence or the locomotive as a carriage or a hackney carriage, and shall in England be dealt with in manner directed with respect to duties on local taxation licences within the meaning of the Local Government Act, 1888; and in Scotland be paid into the Local Taxation (Scotland) Account, and be dealt with as part of the residue within the meaning of section two, subsection (3), of the Local Taxation (Customs and Excise) Act, 1890.

Construction of Wheels of Locomotives on Roads.—9. The requirements of subsection (4) of section twenty-eight of the Highways and Locomotives Amendment Act, 1878, may be from time to time varied by order of the Local Government Board.

Application to Scotland.—10. In the application of this Act to Scotland a reference to the Secretary for Scotland shall be substituted for a reference to the Local Government Board, a reference to the road authority of any county or burgh for a reference to the council of a county or county borough, and a reference to sub-section (4) of section three of the Locomotives Amendment (Scotland) Act, 1878, for a reference to sub-section (4) of section twenty-eight of the Highways and Locomotives Amendment Act, 1878.

Application to Ireland.—11. In the application of this Act to Ireland a reference to the Local Government Board for Ireland shall be substituted for a reference to the Local Government Board, and a reference to the council of a county shall be construed in an urban sanitary district under the Public Health (Ireland) Act, 1878, as a reference to the urban sanitary authority, and elsewhere as a reference to the grand jury.