§ "That, as from the eighteenth clay of June, nineteen hundred and forty-seven, and subject to any subsequent order under Section twenty of the Finance (No. 2) Act, 1940, purchase tax shall be charged at an intermediate rate equal to two-thirds of the value of the goods, in respect of mechanically propelled passenger road vehicles of a retail value of more than one thousand two hundred and eighty pounds a vehicle, the retail value of a vehicle and the articles to be treated as forming part thereof being ascertained in such manner as may be provided by or under any Act of the present Session relating to Finance and so as to include value attributable to payment of tax at the basic rate.
§ In this Resolution the expression "passenger road vehicles" means road vehicles constructed or adapted solely or mainly for the carriage of passengers, or having, to the rear of the driver's seat, roofed accommodation lit by side windows and fitted with, or constructed or adapted for the fitting of, seating for passengers."