Section 130 of the Act of 1992 is hereby amended -

(a) by the insertion in the definition of "category A vehicle" (inserted by the Finance (No. 2) Act, 1992) after "a category D vehicle," of "a crew cab, a motor caravan,",

(b) by the substitution of the following definition for the definition of "category B vehicle" (inserted by the Finance (No. 2) Act, 1992):

"‘category B vehicle’ means a vehicle (other than a category A vehicle, a category D vehicle, a motor-cycle or a listed vehicle) which is not more than 3 tonnes unladen weight and which -

(a) has 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 may be approved by the Commissioners:

Provided that, where a motor vehicle is of not more than 1.3 tonnes unladen weight and the roofed area of the vehicle to the rear of the driver's seat has a load volume of more than 2 cubic metres when measured in such manner as the Commissioners may approve, the vehicle shall not be regarded as a category B vehicle,

or

(b) is a crew cab, or

(c) is a motor caravan;",

(c) by the insertion after the definition of "conversion" of the following: