gas oilmeans any oil fuel of which at least 85 per cent by volume, including distillation losses, is distilled at a temperature of 350°C, when tested by the method described in the first revision (February 1985) of British Standard BS 2000: Part 123: 1985, entitled “British Standard Methods of test for Petroleum and its products.
motor vehiclemeans a mechanically propelled vehicle intended or adapted for use on roads;
shipincludes every description of vessel used in navigation.