Section 134 of the Act of 1992 is hereby amended -

(a) in subsection (11) (inserted by section 54 of the Finance Act, 1993), by the addition of the following proviso to paragraph (b):

"Provided that for the purposes of subsections (11) to (14) a vehicle shall not include a vehicle hired, lent or otherwise given or arranged by an authorised person as a replacement vehicle for a vehicle either being repaired or due to be repaired by him or on his behalf and not previously declared under subsection (11).",

(b) by the substitution of the following subsection for subsection (13) (inserted by section 54 of the Finance Act, 1993):

"(13) A repayment to a person under subsection (11) shall not be made -

(a) where a vehicle has travelled less than 5,000 miles from the date of its declaration for registration,

(b) where a vehicle is removed from hire within 3 months of the date of its declaration for registration,

(c) where a vehicle is removed from hire prior to the 31st day of August in the year of its declaration for registration,

(d) where a vehicle is not at a premises used by the person for the purpose of carrying on the business of hiring vehicles under short-term self-drive contracts within 10 working days of the date of its declaration for registration,

(e) where any vehicle registration tax or value-added tax payable by the person by the date of repayment has not been paid, or