tare
in relation to a motor vehicle, means the mass of such vehicle ready to travel on a road and includes the mass of -
| a) | any spare wheel and of all other accessories and equipment supplied by the manufacturer as standard for the particular model of motor vehicle concerned, |
| b) | anything which is a permanent part of the structure of such vehicle; |
| c) | anything attached to such vehicle so as to form a structural alteration of a permanent nature; and |
| d) | the accumulators, if such vehicle is self-propelled by electrical power, but does not include the mass of – |
| ii) | anything attached to such vehicle which is not of the nature referred to in paragraph (b) or (c); |