Finance Act, 1996

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

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

(a) by the insertion in the definition of “category A vehicle” (inserted by the Finance (No. 2) Act, 1992 ) after “a category D vehicle,” of “a crew cab, a motor caravan,”,

(b) by the substitution of the following definition for the definition of “category B vehicle” (inserted by the Finance (No. 2) Act, 1992 ):

“‘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 not more than 3 tonnes unladen weight and which—

(a) 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,

or

(b) is a crew cab, or

(c) is a motor caravan;”,

(c) by the insertion after the definition of “conversion” of the following:

“‘crew cab’ means a vehicle which is shown to the satisfaction of the Commissioners to be comprised of a cab with seating for a driver and a minimum of three and a maximum of six other persons and a cargo area to the rear of the cab—

(a) the floor of which is not less than 2 metres in length when measured in such manner as may be approved by the Commissioners, and

(b) which is completely separated from the cab by a partition which is shown to the satisfaction of the Commissioners to be permanently fixed;”,

and

(d) by the insertion after the definition of “the Minister” of the following:

“‘motor caravan’ means a vehicle which is shown to the satisfaction of the Commissioners to be designed, constructed or adapted to provide temporary living accommodation which has an interior height of not less than 1.8 metres when measured in such manner as may be approved by the Commissioners and, in respect of which vehicle, such design, construction or adaptation incorporates the following permanently fitted equipment—

(a) a sink unit,

(b) cooking equipment of not less than a hob with 2 rings or such other cooking equipment as may be prescribed, and

(c) any other equipment or fittings as may be prescribed;”.