Imposition of Duties (No. 279) (Motor Vehicles and Motor-Cycles) (Amendment) Order, 1985.
Statutory Instruments
Source: Statutory Instruments

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paragraphs: This Order may be cited as the Imposition of Duties (No. 279) (Motor Vehicles and Motor-cycles) (Amendment) Order, 1985.
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paragraphs: In this Order—
"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 ).
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paragraphs: Paragraph 3(a) of the Order of 1979 is hereby amended—
( a ) by the insertion before the definition of "category A motor vehicles" of the following definition:
"'ambulance' means a motor vehicle which is specially designed, constructed or adapted for the conveyance of injured or seriously ill persons to a hospital on stretchers and which is permanently fitted to accommodate and hold in position two or more standard stretchers;",
( b ) by the substitution for the definition of "category A motor vehicles" of the following definition:
"'Category A motor vehicles' means motor vehicles (excluding ambulances, hearses, omnibuses and special purpose vehicles)—
(i) which are designed, constructed or adapted, solely or mainly for the carriage of the driver alone or the driver and one or more other persons, or,
(ii) which are of not more than three tonnes unladen weight and have, to the rear of the driver's seat, a roofed area—
(A) which is fitted with one or more side windows, or,
(B) in which openings, suitable for the fitting of side windows, are or were incorporated and such openings are not closed and sealed in accordance with such conditions as may be prescribed from time to time by the Revenue Commissioners, or,
(C) in which one or more seats have been fitted or in which are provided fixtures or other devices for the purpose of fitting one or more seats, or,
(D) in which the floor is constructed or fitted otherwise than in accordance with such conditions as may be prescribed from time to time by the Revenue commisioners;",
( c ) by the insertion after the definition of "motor vehicle" of the following definition:
"'omnibus' means a motor vehicle which is designed, constructed or adapted for the carriage of more than sixteen persons (inclusive of the driver);",
( d ) by the substitution for the definition of "'secondhand motor vehicle' (inserted by the Order of 1984) of the following definition:
"'second-hand motor vehicle' means a used motor vehicle which has been previously registered for road-tax purposes in the name of a person other than the person who is the owner thereof at the time of the charging thereon of the duty imposed by paragraph 4 of this Order, or which, prior to the time at which the duty imposed by the said paragraph 4 became chargeable thereon, had been in ordinary use for a period of not less than six months;", and
( e ) by the insertion after the definition of "second-hand motor vehicle" (inserted by subparagraph (d) of this paragraph) of the following definition:
"'special purpose vehicle' means a motor vehicle which is designed, constructed or adapted solely or mainly for a purpose other than the carriage of persons or goods;".
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paragraphs: The Order of 1984 is hereby amended—
( a ) in paragraph 3—
(i) by the deletion of the definition of "horsepower", and
(ii) by the insertion of the following definition: