(1) In this section -
"new vehicle" means a category A vehicle that has not been registered or recorded under -
(a) section 131 of this Act or section 6 of the Roads Act 1920, or
(b) a system for maintaining a record of vehicles and their ownership established by or on behalf of the government of another state;
"scrapped vehicle" means a category A vehicle in respect of which a certificate of destruction has been issued in accordance with the Waste Management (End-of-Life Vehicles) Regulations 2006 (S.I. No. 282 of 2006) and references to "scrapped" and "certificate of destruction", in relation to such a vehicle, shall be construed accordingly.
(2) The Commissioners may repay to a person an amount of the vehicle registration tax paid in respect of a new vehicle equal to the lesser of the amount of the tax which, apart from this section, would be payable in respect of that vehicle or €1,250, where -
(a) the new vehicle has a level of CO2 emissions of not more than 140g/km,
(b) th