(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.