Finance Act 2010

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

102.— (1) Section 130 of the Finance Act 1992 is amended—

(a) by substituting the following for the definition of “ambulance”:

“ ‘ ambulance ’ has the same meaning as in paragraph 5.3 of Annex II of Directive 2007/46/EC;”,

(b) by substituting the following for the definition of “bus”:

“ ‘bus’ means a category M2 vehicle or a category M3 vehicle;”,

(c) by substituting the following for the definition of “category A vehicle”:

“ ‘category A vehicle ’ means a category M1 vehicle;”,

(d) by substituting the following for the definition of “category B vehicle”:

“ ‘category B vehicle’ means a category N1 vehicle or a motor caravan;”,

(e) 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 or a category T5 vehicle;”,

(f) by inserting the following definitions after the definition of “category D vehicle”:

“ ‘category M1 vehicle’, ‘category M2 vehicle’, ‘category M3 vehicle’, ‘category N1 vehicle’, ‘category N2 vehicle’ and ‘category N3 vehicle’ have the same meanings as in Annex II of Directive 2007/46/EC;

‘category L1e vehicle’, ‘category L2e vehicle’, ‘category L3e vehicle’, ‘category L4e vehicle’, ‘category L5e vehicle’, ‘category L6e vehicle’ and ‘category L7e vehicle’ have the same meanings as in Directive 2002/24/EC;

‘category T1 vehicle’, ‘category T2 vehicle’, ‘category T3 vehicle’, ‘category T4 vehicle’ and ‘category T5 vehicle’ have the same meanings as in Annex II of Directive 2003/37/EC;”,

(g) by inserting the following definition after the definition of “the Commissioners”:

“ ‘competent person’ means one or more than one individual or body appointed by the Commissioners under section 131;”,

(h) by substituting the following for the definition of “conversion”:

“ ‘conversion’, in relation to a vehicle, means the modification of the vehicle in such manner that it no longer retains all of the characteristics of the vehicle category under which it is certified for type-approval purposes;”,

(i) by inserting the following definitions after the definition of “deal”:

“ ‘Directive 2007/46/EC’ means Directive 2007/46/EC 21 of the European Parliament and of the Council of 5 September 2007 (as amended) establishing a framework for the approval of motor vehicles and their trailers, and of systems, components and separate technical units intended for such vehicles;

‘Directive 2002/24/EC’ means Directive 2002/24/EC 22 of the European Parliament and of the Council of 18 March 2002 (as amended) relating to the type-approval of two or three-wheel motor vehicles and repealing Council Directive 92/61/EEC;

‘ Directive 2003/37/EC ’ means Directive 2003/37/EC 23 of the European Parliament and of the Council of 26 May 2003 (as amended) on type-approval of agricultural or forestry tractors, their trailers and interchangeable towed machinery, together with their systems, components and separate technical units and repealing Directive 74/150/EEC;”,

(j) by substituting the following for the definition of “motor cycle”:

“ ‘motor cycle’ means a category L1e vehicle, a category L2e vehicle, a category L3e vehicle, a category L4e vehicle, a category L5e vehicle, a category L6e vehicle or a category L7e vehicle;”,

(k) by substituting the following for the definition of “motor caravan”:

“ ‘motor caravan’ has the same meaning as in paragraph 5.1 of Annex II of Directive 2007/46/EC;”,

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

“ ‘type-approval’ means the process of certification whereby a type of vehicle satisfies the relevant administrative provisions and technical requirements imposed by, or pursuant to, Directive 2007/46/EC, Directive 2002/24/EC and Directive 2003/37/EC, and references to ‘type-approved’ shall be construed accordingly;”,

(m) in the definition of “vehicle” by substituting “vehicle;” for “vehicle.”, and

(n) by inserting the following definition after the definition of “vehicle”:

“ ‘vehicle details’ means any data or information in relation to the registration of vehicles and their ownership which may be specified by the Commissioners for the purposes of this Chapter.”.

(2) Subsection (1) (other than paragraphs (g), (m) and (n)) comes into operation on 1 January 2011.

21 OJ No. L263, 9.19.2007, p.1

22 OJ No. L124, 9.05.2002, p.1

23 OJ No. L171, 9.07.2003, p.1