S.I. No. 247 of 2003

ORDER

Entitled

Finance Act 2003 (Section 101) (Commencement) Order 2003.

S.I. No 247 of 2003

Finance Act 2003 (Section 101) (Commencement) Order 2003.

I, Charlie McCreevy, Minister for Finance, in exercise of the powers conferred on me by Section 101 of the Finance Act 2003 ( No.3 of 2003 ), hereby order as follows:

1.   This order may be cited as the Finance Act 2003 (Section 101) (Commencement) Order 2003.

2.   The 1^st day of July 2003 is appointed as the day on which Section 101 of the Finance Act 2003 ( No.3 of 2003 ) comes into operation.

EXPLANATORY NOTE.

(This note is not part of the instrument and does not purport to be legal interpretation.)

This order appoints the 1^st day of July 2003 as the date for coming into operation of section 101 of the Finance Act 2003 .

As a consequence:

the definition of “Category B vehicle” in section 130 of the Finance Act 1992 (amended by section 169 of the Finance Act 2001 ) is amended for Vehicle Registration Tax purposes by:

1.   The insertion of revised measurement criteria for the determination of the classification of a “crew cab” vehicle.

2.   The insertion of a definition of a “pick-up” vehicle.

3.   The exclusion of a “pick-up” vehicle from category B.