Finance (Excise Duties) (Vehicles) (Amendment) Act, 1960

Interpretation.

1.—In this Act—

“the Principal Act” means the Finance (Excise Duties) (Vehicles) Act, 1952 , as amended by section 9 of the Finance Act, 1955 , and section 20 of the Finance Act, 1958 ;

any reference to a vehicle shall be construed as including a reference to a vehicle and another vehicle or an attachment which, in accordance with subparagraph (3) of paragraph 1 of Part II of the Schedule to the Principal Act, are, for the purposes of Part I of that Schedule, to be deemed to form and be a single vehicle.