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106. Amendment of section 141 (regulations) of Finance Act 1992.
Section 141 of the Finance Act 1992 is amended in subsection (2), by substituting the following for paragraph (t) (inserted by section 74 of the Finance Act 1996):
"(t) prescribe what constitutes permanently fitted equipment for the purposes of the definition of 'motor caravan' in section 130,
(u) prescribe the manner in which the rigid partition which completely and permanently separates the cab from the area designed, constructed or adapted exclusively for the carriage of goods in a crew cab or a pick-up is to be fixed for the purposes of the definition of 'crew cab' and 'pick-up' in section 130,
(v) prescribe the manner in which the floor length of the area designed, constructed or adapted exclusively for the carriage of goods in a crew cab or a pick-up is to be measured for the purposes of the definition of 'crew cab' and 'pick-up' in section 130.".