2. In this Order—

“Act” means Value-Added Tax Consolidation Act 2010 (No. 31 of 2010);

“qualifying person” means a person who is established in the State and 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 under those Acts, in relation to—

(i) the payment or remittance of taxes, interest and penalties required to be paid or remitted, 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 2,700 millimetres in height, not less than 8,000 millimetres in length, not less than 775 millimetres in fl oor 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.