2. Amendment of section 23 of Act…

Section 23 of the Finance Act, No. 35 of 2018 is hereby amended by the substitution for the definition of the expression “specified motor vehicle” of the following definition:—

“ “specified motor vehicle”—

in relation to a vehicle of which the first registration falls prior to November 1, 2019, means any assembled or unassembled diesel motor vehicle of which the cylinder capacity exceeds 2,300 CC or a petrol motor vehicle of which the cylinder capacity exceeds 1,800 CC or an electric vehicle of which motor power of the engine exceeds 200 Kw, but shall not include a dual purpose petrol motor vehicle of which the cylinder capacity does not exceed 2,200 CC, a dual purpose electric motor vehicle, a van, a single cab or a wagon;

in relation to a vehicle of which the first registration falls on or after November 1, 2019, means any assembled or unassembled motor vehicle, but does not include a van, a single cab, a double cab, a motor cycle, a motor tricycle, a motor ambulance, a motor hearse, a lorry, a tractor, a hand tractor, a trailer or any motor vehicle for transport of goods, as identified under the harmonized commodity description and coding system numbers provided in terms of the