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.