Finance Act 2003

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

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

(a) in the definition of “Category B vehicle” (amended by section 169 of the Finance Act 2001 ):

(i) by inserting “a pick-up” after “a category D vehicle”, and

(ii) by substituting the following for paragraph (a):

“(a) in the case of a crew cab, is less than 3,500 kilograms gross vehicle weight, or”,

(b) by substituting the following for the definition of “crew cab” (amended by section 169 of the Finance Act 2001 );

“ ‘crew cab’ means a vehicle that comprises a cab, with seating for a driver and a minimum of 3 and a maximum of 6 other persons, and an area to the rear of the cab that is designed, constructed or adapted exclusively for the carriage of goods and which area—

(i) is completely and permanently separated from the cab by a rigid partition that is fixed in such manner as may be prescribed by the Commissioners, and

(ii) has a floor length that is not less than 45 per cent of the wheelbase when measured in such manner as may be prescribed by the Commissioners;”,

(c) by inserting the following definition after the definition of “the order of 1984”:

“ ‘pick-up’ means a vehicle that comprises a cab, with a single row of seating for a driver and a maximum of two other persons, and an uncovered area to the rear of the cab that is designed, constructed or adapted exclusively for the carriage of goods and which area—

(i) is completely and permanently separated from the cab by a rigid partition that is fixed in such manner as may be prescribed by the Commissioners, and

(ii) has a floor length that is not less than 45 per cent of the wheelbase when measured in such manner as may be prescribed by the Commissioners;”,

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