Sch 9ZA para 83
(1) In this Act “means of transport” in the expression “ new means of transport ” means any of the following if they are intended for the transport of persons or goods— (a) any ship exceeding 7.5 metres in length; (b) any aircraft the take-off weight of which exceeds 1550 kilograms; (c) any motorized land vehicle which— (i) has an engine with a displacement or cylinder capacity exceeding 48 cubic centimetres, or (ii) is constructed or adapted to be electrically propelled using more than 7.2 kilowatts. (2) For the purposes of this Schedule a means of transport is to be treated as new, in relation to any supply or any acquisition from a member State, at any time unless at that time— (a) the period that has elapsed since its first entry into service is— (i) in the case of a ship or aircraft, a period of more than 3 months, and (ii) in the case of a land vehicle, a period of more than 6 months. and (b) it has, since its first entry into service, travelled under its own power— (i) in the case of a ship, for more than 100 hours, (ii) in the case of an aircraft, for more than 40 hours, and (iii) in the case of a land vehicle, for more than 6000 kilometres. (3) The Treasury may by order vary this paragraph— (a) by adding or deleting any ship, aircraft or vehicle of a description specified in the order to or from those which are for the time being specified in sub-paragraph (1); (b) by altering, omitting or adding to the provisions of sub-paragraph (2) for determining whether a means of transport is new. (4) The Commissioners may by regulations make provision specifying the circumstances in which a means of transport is to be treated for the purposes of this paragraph as having first entered into service.