Chapter 4 of Part 2 of the Finance Act 1992 is amended by inserting the following section after section 135D:
(1) In this section -
'lease agreement' means a lease agreement within the meaning of paragraph (c) of the definition of 'qualifying vehicle';
'period of the lease agreement' means the shortest continuous period of calendar months (including any part of a calendar month) which comprises the full period of use of the vehicle, the subject of the lease agreement concerned, by a person resident, or a person (other than a natural person) established, in the State;
'qualifying vehicle' means a vehicle -
(a) that is a category A vehicle,
(b) that has never previously been registered under section 131,
(c) that is the subject of a lease agreement -
(i) in respect of a vehicle which is temporarily in the State, and
(ii) which is of a period of between at least 1 calendar month, or part thereof, and a maximum of 48 calendar months,
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