2. (1) In this Order—

"the Act" means the Value-Added Tax Act, 1972 (No. 22 of 1972);

"qualifying person" means a person who—

(a) is engaged in the business of carriage for reward of tourists by road under contracts for group transport, and

(b) has complied with all the obligations imposed on the person by the Act, the Income Tax Acts, the Corporation Tax Acts or the Capital Gains Tax Acts, and any instruments made thereunder, in relation to—

(i) the payment or remittance of the taxes, interest and penalties required to be paid or remitted thereunder, and

(ii) the delivery of returns;

"qualifying vehicle" means—

(a) a single-deck touring coach having dimensions as designated by the manufacturer of not less than 3,000 millimetres in height, not less than 8,000 millimetres in length, not less than 1,000 millimetres in floor height and with an underfloor luggage capacity of not less than 3 cubic metres, or

(b) a double-deck touring coach having dimensions as designated by the manufacturer of not more than 4,300 millimetres in height and not less than 10,000 millimetres in length.

(2) In this Order a reference to a paragraph or subparagraph is to a paragraph or subparagraph of this Order, unless is it indicated that reference to some other provision is intended.