Finance Act 2011

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

50.— Section 130 of the Finance Act 1992 is amended—

(a) by inserting the following definitions after the definition of “Directive 2003/37/EC”:

“ ‘Directive 97/27/EC’ means Directive 97/27/EC 1 of the European Parliament and of the Council of 22 July 1997 (as amended) relating to the masses and dimensions of certain categories of motor vehicles and their trailers and amending Directive 70/156/EEC;

‘electric vehicle’ means a vehicle that derives its motive power exclusively from an electric motor;

‘electric motorcycle’ means a motorcycle that derives its motive power exclusively from an electric motor;

‘flexible fuel vehicle’ means a vehicle that derives its motive power from an internal combustion engine that is capable of using a blend of ethanol and petrol, where such blend contains a minimum of 85 per cent ethanol;

‘hybrid electric vehicle’ means a vehicle that derives its motive power from a combination of an electric motor and an internal combustion engine and is capable of being driven on electric propulsion alone for a material part of its normal driving cycle;”,

(b) by inserting the following definition after the definition of “manufacture”:

“ ‘mass of the vehicle with bodywork in running order’ has the same meaning as in paragraph 2.5 of Annex I to Directive 97/27/EC;”,

(c) by inserting the following definition after the definition of “pick-up”:

“ ‘plug-in hybrid electric vehicle’ means a series production vehicle that derives its motive power from a combination of an electric motor and an internal combustion engine, where the electric motor derives its power from a battery that may be charged from the internal combustion engine and an alternating current (AC) electric mains supply and is capable of being driven on electric propulsion alone for a material part of its normal driving cycle;”,

and

(d) by inserting the following definition after the definition of “special purpose vehicle”:

“ ‘technically permissible maximum laden mass’ has the same meaning as in paragraph 2.6 of Annex I to Directive 97/27/EC (as amended);”.

1 OJ No. L233, 25.8.1997, p.1