(1) Section 130 of the Finance Act, 1992, is amended -

(a) by the substitution of the following definition for the definition of "category B vehicle" (as amended by section 72 of the Finance Act, 1996):

"'category B vehicle' means a vehicle (other than a category A vehicle, a category D vehicle, a motorcycle or a listed vehicle) which -

(a) in the case of a crew cab -

(i) has a cargo area length of not more than 45 per cent of its wheelbase, and

(ii) is not more than 2,519 kilograms gross vehicle weight,

or

(b) in the case of a motor caravan, is not more than 3,000 kilograms unladen weight, or

(c) is not more than 2,519 kilograms gross vehicle weight or not more than 2.449 metres wheelbase:

but if a vehicle is of not more than 1,600 kilograms unladen weight and the roofed area of the vehicle to the rear of the driver's seat has a load volume of more than 2 cubic metres when measured in such manner as the Commissioners may approve, the vehicle shall not be regarded as a category B vehicle;",

and

(b) by the substitution of the following definition for the definition of "crew cab" (inserted by section 72 of the Finance Act, 1996):