Finance Act 2013
|
Amendment of section 130 (interpretation) of Finance Act 1992. |
62.— Section 130 of the Finance Act 1992 is amended— | |
(a) by substituting the following for the definition of “category C vehicle”: | ||
“ ‘category C vehicle’ means a category M2 vehicle, a category M3 vehicle, a category N2 vehicle, a category N3 vehicle, a category T1 vehicle, a category T2 vehicle, a category T3 vehicle, a category T4 vehicle, a category T5 vehicle or a listed vehicle;”, | ||
(b) by substituting the following for the definition of “conversion”: | ||
“ ‘conversion’ means the modification of the vehicle, which, in relation to— | ||
(a) a registered vehicle, means the modification of the vehicle in such manner that any of the particulars recorded for the purpose of its registration are altered, | ||
(b) an unregistered vehicle, means the modification of the vehicle in such manner that any of the particulars recorded for the purpose of its type-approval or, if it has been registered previously in another jurisdiction, for the purpose of the most recent such registration, are altered;”, | ||
and | ||
(c) by deleting the definitions of “crew cab” and “pick-up”. |