2. Paragraph 2(1) of the Value-Added Tax (Refund of Tax) (No. 28) Order, 1996 (S.I. No. 98 of 1996), is hereby amended by the substitution in the definition of “qualifying vehicle” of “2,700 millimetres in height” for “3,000 millimetres in height and of “950 millimetres in floor height” for 1,000 millimetres in floor height”.

GIVEN under my Official Seal this 27th day of September, 1999.

CHARLIE McCREEVY

Minister for Finance.