17. The Finance (Excise Duties) (Vehicles) Act 1952 is amended—

(a) in section 1, by inserting after subsection (3) the following:

“(3A) For the purposes of the description of any vehicle specified in Part I of the Schedule or in respect of any vehicle specified in subsection (4), the Minister may by regulations prescribe the following:

(a) the physical characteristics required of the vehicle;

(b) the dimensions or proportions of any fittings, fixtures or attachments to the vehicle—

(i) relating to the dimensions of such fittings, fixtures or attachments themselves, or

(ii) in relation to such dimensions relative to the height or width of the vehicle;

(c) the use or uses to which the vehicle may be put or limited;

(d) any documentation required to support a claim for a particular rate of duty.”,

and

(b) in Part I (as amended by section 4 of the Motor Vehicle (Duties and Licences) Act 2013) of the Schedule, in paragraph 4, by substituting for clause (e) the following:

“(e) a motor caravan, being a vehicle which is designed, constructed or adapted to provide temporary living accommodation which has a minimum interior height as may be prescribed and measured in such manner as may be prescribed and, in respect of which vehicle, such design, construction or adaptation incorporates the following permanently fixed equipment and fittings—

(i) a sink unit,

(ii) cooking equipment of not less than a hob with 2 rings or such other cooking equipment as may be prescribed,

(iii) fitted storage with a maximum dimension as may be prescribed in regulations by the Minister, and

(iv) any other equipment or fittings as may be prescribed in regulations by the Minister,

and where such equipment and fittings comprise a proportion of the interior area of the vehicle as may be prescribed in regulations by the Minister,”.