2. Paragraph (2)(1) of the Value-Added Tax (Refund of Tax) (No. 28) Order 1996 (S.I. No. 98 of 1996) (as amended by S.I. No. 305 of 1999), is hereby amended by the substitution in the definition of “qualifying vehicle” of “775 millimetres in floor height” for “950 millimetres in floor height”.

GIVEN under my Official Seal, this 27th day of September, 2004.

CHARLIE McCREEVY T.D.,

Minister for Finance.