Finance Act, 1997
|
Vehicle built up from chassis or monocoque or assembly. |
80.—Chapter IV of Part II of the Act of 1992 is hereby amended by the substitution of the following section for section 130A (inserted by section 5 (a) of the Finance (No. 2) Act, 1992 ): | |
“130A.—For the purposes of this Chapter, an unregistered vehicle includes a vehicle— | ||
(a) built up from a chassis, or | ||
(b) built using a monocoque or an assembly serving an equivalent purpose to a chassis, | ||
which chassis or monocoque or assembly is either new and unused or is derived from another unregistered vehicle.”. |