Finance (No. 2) Act, 1992

Amendment of section 130 (interpretation) of Act of 1992.

6.—Section 130 of the Act of 1992 is hereby amended—

(a) by the substitution of the following definitions for the definitions of “category A vehicle”, “category B vehicle” and “category C vehicle”:

“‘category A vehicle’ means a vehicle other than a category D vehicle, a motor-cycle or a listed vehicle—

(a) which is designed, constructed or adapted, solely or mainly for the carriage of the driver alone or the driver and one or more other persons, or

(b) which is of not more than 3 tonnes unladen weight and has, to the rear of the driver's seat, a roofed area—

(i) which is fitted with one or more side windows, or

(ii) in which openings, suitable for the fitting of side windows, are or were incorporated and are not closed and sealed in accordance with such conditions as may be prescribed, or

(iii) in which one or more seats have been fitted or in which are provided fixtures or other devices for the purpose of fitting one or more seats, or

(iv) in which the floor is constructed or fitted otherwise than in accordance with such conditions as may be prescribed;

‘category B vehicle’ means a vehicle (other than a category A vehicle, a category D vehicle, a motor-cycle or a listed vehicle) which is of not more than 3 tonnes unladen weight and which has a roofed area to the rear of the driver's seat the floor of which is less than 2 metres in length when measured in such manner as may be approved by the Commissioners:

Provided that, where a motor vehicle is of not more than 1.3 tonnes unladen weight and the roofed area of the vehicle to the rear of the driver's seat has a load volume of more than 2 cubic metres when measured in such manner as the Commissioners may approve, the vehicle shall not be regarded as a category B vehicle;

‘category C vehicle’ means a vehicle other than a category A vehicle, a category B vehicle, a category D vehicle or a motor-cycle;

‘category D vehicle’ means one of the following vehicles, namely, an invalid carriage, a refuse cart, a sweeping machine, a watering machine used exclusively for cleansing public streets and roads, an ambulance, a road roller, a fire engine, a fire-escape, a vehicle used exclusively for the transport (whether by carriage or traction) of road construction machinery used only for the construction or repair of roads and a vehicle used exclusively for the transport (whether by carriage or traction) of life boats and their gear or any equipment for affording assistance in the preservation of life and property in cases of shipwreck or distress at sea;”,

(b) by the insertion in the definition of “conversion” after “a category A vehicle or a category B vehicle” of “or the modification of a category D vehicle in such manner as to make it a category A vehicle, a category B vehicle or a category C vehicle”,

(c) by the deletion from the definition of “listed vehicle” of “an ambulance”, “a fire engine”, “a fire-escape”, “a road sweeper”, “an invalid carriage”, and

(d) by the insertion in the definition of “mechanically propelled vehicle” after “or other sporting vehicles)” of “or a vehicle (including a cycle with an attachment for propelling it by mechanical power) not exceeding 400 kilogrammes in weight unladen adapted and used for invalids”.