(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 definition of "category D vehicle":

"'category M1 vehicle', 'category M2 vehicle', 'category M3 vehicle', 'category N1 vehicle', 'category N2 vehicle' and 'category N3 vehicle' have the same meanings as in Annex II of Directive 2007/46/EC;