HC Deb 25 March 1991 vol 188 c712

Resolved, That—

(1) As from 1st June 1991, section 4 of the Vehicles (Excise) Act 1971 shall have effect with the insertion of the following definition before the definition of "ambulance" in subsection

(2)—

"'fire engine' means a vehicle—

  1. (a) constructed or adapted for use for the purpose of fire fighting, salvage or both, and
  2. (b) used solely for the purposes of a fire brigade (whether or not one maintained under the Fire Services Act 1947)."

(2) Paragraph (1) above shall apply in relation to the Vehicles (Excise) Act (Northern Ireland) 1972 as it applies in relation to the Vehicles (Excise) Act 1971 but with the substitution for "the Fire Services Act 1947" of "the Fire Services (Northern Ireland) Order 1984".

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.