Finance Act 2017

Amendment of section 130 of Finance Act 1992 (interpretation)

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.