Section 94 of the Finance Act, 1999, is amended in subsection (1) by the substitution of the following definitions, respectively, for the definitions of "standard tank" and "substitute fuel":
"'standard tank', in relation to a motor vehicle or other mechanically propelled vehicle, means -
(a) a tank of a type permanently fixed by the manufacturer to all vehicles of the same type as the vehicle concerned and whose permanent fitting enables fuel to be used directly, both for the purpose of propulsion and, where appropriate, for the operation, during transport, of refrigeration systems and other systems,
(b) a gas tank fitted to a vehicle designed for the direct use of gas as a fuel and a tank fitted to any other system with which the vehicle may be equipped, or
(c) a tank of a type permanently fixed by the manufacturer to all containers of the same type as the container concerned and whose permanent fitting enables fuel to be used directly for the operation, during transport, of the refr
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