Finance Act 2017
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Amendment of section 130 of Finance Act 1992 (interpretation) | ||
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53. (1) Section 130 of the Finance Act 1992 is amended— | ||
(a) by substituting the following for the definition of “category A vehicle”: | ||
“ ‘category A vehicle’ means— | ||
(a) a category M1 vehicle, or | ||
(b) a category N1 vehicle, that has 4 or more seats and to which a BE bodywork code has not been assigned;”, | ||
(b) by substituting the following for the definition of “category B vehicle”: | ||
“ ‘category B vehicle’ means— | ||
(a) a category N1 vehicle that has 3 seats or less, | ||
(b) a category N1 vehicle to which a BE bodywork code has been assigned, or | ||
(c) a motor caravan;”, | ||
and | ||
(c) by inserting the following definition: | ||
“ ‘BE bodywork code’ means a bodywork code assigned to a vehicle at type approval stage where— | ||
(a) the vehicle has a maximum mass not exceeding 3,500 kilograms, and | ||
(b) the seating positions and the cargo area of the vehicle are not located in a single compartment;”. | ||
(2) Subsection (1) shall come into operation on 31 July 2018. |