Finance Act, 2001

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

169.—(1) Section 130 of the Finance Act, 1992 , is amended—

(a) by the substitution of the following definition for the definition of “category B vehicle” (as amended by section 72 of the Finance Act, 1996 ):

“‘category B vehicle’ means a vehicle (other than a category A vehicle, a category D vehicle, a motorcycle or a listed vehicle) which—

(a) in the case of a crew cab—

(i) has a cargo area length of not more than 45 per cent of its wheelbase, and

(ii) is not more than 2,519 kilograms gross vehicle weight,

or

(b) in the case of a motor caravan, is not more than 3,000 kilograms unladen weight, or

(c) is not more than 2,519 kilograms gross vehicle weight or not more than 2.449 metres wheelbase:

but if a vehicle is of not more than 1,600 kilograms 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;”,

and

(b) by the substitution of the following definition for the definition of “crew cab” (inserted by section 72 of the Finance Act, 1996 ):

“‘crew cab’ means a vehicle which is shown to the satisfaction of the Commissioners to comprise a cab with seating for a driver and a minimum of 3 and a maximum of 6 other persons and a cargo area to the rear of the cab which is completely separated from the cab by a partition which is permanently fixed;”.

(2) This section shall come into operation on such day as the Minister for Finance may appoint by order.