Chapter IV of Part II of the Finance Act, 1992, is hereby amended by -
(a) the insertion of the following section after section 135A:
(1) The Commissioners may repay to a person an amount of £1,000 in respect of vehicle registration tax paid in respect of a new category A vehicle if -
(a) the vehicle is first registered during the period from the 1st day of July, 1995 to the 31st day of December, 1996,
(b) the person becomes registered as the owner of the vehicle at the time when the vehicle is first registered, and
(c) a category A vehicle owned by the person ('the scrapped vehicle') is shown, to the satisfaction of the Revenue Commissioners, to have been scrapped during the period aforesaid and within one month of the date of the first registration of the other vehicle,
(d) the scrapped vehicle was first registered or recorded, not less than 10 years before the date on which it is scrapped, under section 131 or section 6 of the Roads Act, 1920, or a system for maintaining a r
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