72.— Section 3 of the Principal Act is amended by substituting for subsection (2) the following:

“(2) Where a vehicle, which, apart from this subsection, would be a mechanically propelled vehicle, stands so substantially disabled (either through collision, breakdown or the removal of the engine or other such vital part) as to be no longer capable of being propelled mechanically, it shall be regarded—

(a) for the purposes of the Road Traffic Acts 1961 to 2010, if it is disabled through collision, as continuing to be a mechanically propelled vehicle, and

(b) for all other purposes of this Act as not being a mechanically propelled vehicle.”.