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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 28 May 1992 - onwards
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151. Motor vehicles.

(1) In this section -

"the former category B motor vehicles" means the motor vehicles which, by virtue of subsection (2), cease to be category B motor vehicles for the purposes of the Order of 1979;

"the Order of 1979" means the Imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order, 1979 (S.I. No. 57 of 1979);

"the Order of 1984" means the Imposition of Duties (No. 272) (Excise Duties on Motor Vehicles) Order, 1984 (S.I. No. 353 of 1984).

(2) The Order of 1979 is hereby amended in paragraph 3(a) -

(a) by the substitution of the following for the definition of "category B motor vehicles":

"‘category B motor vehicles’ means motor vehicles (excluding category A motor vehicles, ambulances, hearses, omnibuses and special purpose vehicles) which are of not more than 3 tonnes unladen weight and which have a roofed area to the rear of the driver's seat, the floor of which is less than 2 metres in length when measured in such manner as ma

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