(1) Section 130 of the Finance Act 1992 is amended -
(a) by substituting the following for the definition of "ambulance":
"'ambulance' has the same meaning as in paragraph 5.3 of Annex II of Directive 2007/46/EC;",
(b) by substituting the following for the definition of "bus":
"'bus' means a category M2 vehicle or a category M3 vehicle;",
(c) by substituting the following for the definition of "category A vehicle":
"'category A vehicle ' means a category M1 vehicle;",
(d) by substituting the following for the definition of "category B vehicle":
"'category B vehicle' means a category N1 vehicle or a motor caravan;",
(e) by substituting the following for the definition of "category C vehicle":
"'category C vehicle' means a category M2 vehicle, a category M3 vehicle, a category N2 vehicle, a category N3 vehicle, a category T1 vehicle, a category T2 vehicle, a category T3 vehicle, a category T4 vehicle or a category T5 vehicle;",
(f) by inserting the following definitions after the definit
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