Finance Act 2015
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Amendment of section 130 of Finance Act 1992 (interpretation) | ||
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48. Section 130 of the Finance Act 1992 is amended by substituting the following for the definition of “motor caravan”: | ||
“‘motor caravan’ means a vehicle within the meaning of paragraph 5.1 of Annex II to Directive 2007/46/EC that has the dimensions prescribed in regulations (if any) made by the Commissioners under section 141(2)(t);”. |