Finance Act, 1999
|
Amendment of section 130 (interpretation) of Finance Act, 1992. |
115.— Section 130 of the Finance Act, 1992 , is hereby amended by the substitution of the following definition for the definition of “ambulance”: | |
“‘ambulance’ means a vehicle which is specially designed, constructed or adapted, and is primarily used following registration, for the conveyance of injured or seriously ill persons to a hospital on a stretcher and which is permanently fitted to accommodate and hold in position one or more standard stretchers;”. |