Section 130 of the Finance Act 1992 is amended -

(a) by substituting the following for the definition of 'CO₂ emissions':

"' CO₂ emissions ' means the level of carbon dioxide (CO₂) emissions for a vehicle measured in accordance with the provisions of Council Directive 80/1268/EEC of 16 December 1980 [OJ No. L 375 of 31 December 1980, p.36] (as amended) and listed in Annex VIII of Council Directive 70/156/EEC of 6 February 1970 [OJ No. L 42 of 23 February 1970, p.1] (as amended) and displayed in accordance with the provisions of Council Directive 1999/94/EC of 13 December 1999 [OJ No. L 12 of 18 January 2000, p.16] (as amended) and contained in the relevant EC type-approval certificate or EC certificate of conformity or any other appropriate documentation which confirms compliance with any measures taken to give effect in the State to any act of the European Communities relating to the approximation of the laws of Member States in respect of type-approval for the type of vehicle concerned;",

(b) by substituting "a motor-cycle" for "a bicycle, tricycle or quadricycle propelled by an engine or motor or with an attachment for propelling it by mechanical power, whether or not the attachment is being used, a moped, a scooter and an autocycle," in the definition of ' mechanically propelled vehicle', and

(c) by substituting the following for the definition of "motor-cycle":