(1) Section 132(3) of the Finance Act 1992 is amended -
(a) in paragraph (f)(iii) by substituting "output," for "output.", and
(b) by inserting the following after paragraph (f):
"(g) in case it is a vehicle whose category cannot be confirmed by reference to the relevant EC type-approval certificate or EC certificate of conformity, or any other documentation specified by the Commissioners for the purposes of confirming the categorisation of vehicles for the purposes of this Chapter which is produced in support of the declaration for registration, the vehicle shall be deemed to be a category M1 vehicle for vehicle registration tax purposes.".
(2) Subsection (1) comes into operation on 1 January 2011.