Finance Act 1992 section 130

Interpretation

Section 130 provides the definitions of key terms used throughout the Vehicle Registration Tax (VRT) chapter of the Finance Act 1992, establishing the meaning of vehicle categories, technical specifications, and administrative concepts that underpin the VRT system.

• Vehicles are classified into categories A, B, C, and D for VRT purposes, based on their EU type-approval classification, seating capacity, bodywork codes, and intended use
• CO2 emissions are defined by reference to specific EU measurement regulations, with different rules applying depending on when the certificate of conformity was issued and whether the vehicle is a passenger/light duty or heavy duty type
• Key vehicle types such as electric vehicles, hybrid electric vehicles, plug-in hybrid electric vehicles, flexible fuel vehicles, motor caravans, and motorcycles are each given specific technical definitions
• Administrative terms including "the register," "owner," "competent person," "authorised person," "conversion," and "manufacture" are defined to support the operation of the VRT registration and compliance system

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