Section 135D(1) of the Finance Act 1992 is amended -
(a) in paragraph (a), by substituting "was charged the category A rate" for "is a category M1 vehicle", and
(b) by substituting for paragraph (d)(ii) the following paragraph:
"(ii) where applicable, a valid test certificate (within the meaning of the Road Traffic (National Car Test) Regulations 2017 (S.I. No. 415 of 2017)) or a certificate of roadworthiness (within the meaning of the Road Safety Authority (Commercial Vehicle Roadworthiness) Act 2012), as the case may be, in respect of the vehicle concerned,".