Supplemental
47AF1 Meaning of “new means of transport".
1
In this Act “means of transport" in the expression “new means of transport” means any of the following, that is to say—
a
any ship exceeding 7.5 metres in length;
b
any aircraft the take-off weight of which exceeds 1550 kilograms;
c
any motorized land vehicle which—
i
has an engine with a cylinder capacity exceeding 48 cubic centimetres; or
ii
is constructed or adapted to be electrically propelled using more than 7.2 kilowatts.
2
For the purposes of this Act a means of transport shall be treated as new at any time unless at that time—
a
a period of more than three months has elapsed since its first entry into service; and
b
it has, since its first entry into service, travelled under its own power—
i
in the case of a ship, for more than 100 hours;
ii
in the case of an aircraft, for more than 40 hours; and
iii
in the case of a land vehicle, for more than 3000 kilometres.
3
The Treasury may by order vary this section—
a
by adding or deleting any ship, aircraft or vehicle of a description specified in the order to or from those which are for the time being specified in subsection (1) above; and
b
by altering, omitting or adding to the provisions of subsection (2) above for determining whether a means of transport is new.
4
The Commissioners may by regulations make provision specifying the circumstances in which a means of transport is to be treated for the purposes of this section as having first entered into service.