(1) Chapter IV (which relates to the registration and taxation of vehicles) of Part II of the Finance Act 1992 is amended -

(a) in section 130 by inserting the following after the definition of "the register":

"'registration' includes re-registration;",

(b) in section 130 by substituting the following for the definition of "vehicle":

"'vehicle' means a mechanically propelled vehicle, including an unregistered vehicle -

(a) built up from the chassis, or

(b) built using a monocoque or an assembly serving an equivalent purpose as a chassis,

which chassis, monocoque or assembly is either new or unused or is derived from another unregistered vehicle;",

(c) by deleting sections 130A, 130B and 131A,

(d) in section 132 by substituting in subsection (1) "Subject to the provisions of this Chapter" for "In addition to any other duty which may be chargeable, subject to the provisions of this Chapter",

(e) by deleting section 132(5)(b),

(f) in section 133 by substituting the following for "new vehicle":