Finance Act, 1994

Amendment of section 1 (interpretation) of Principal Act.

91.—Section 1 of the Principal Act is hereby amended in subsection (1), in subparagraph (b) of the definition of “new means of transport” (inserted by the Act of 1992):

(a) by the substitution of the following clause for clause (i):

“(i) which in the case of vessels and aircraft were supplied three months or less after the date of first entry into service and in the case of land vehicles were supplied six months or less after the date of first entry into service, or”,

and

(b) by the substitution in clause (ii) of “6,000 kilometres” for “3,000 kilometres”.