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(3) I gcás feithicle (dá ngairmtear sa bhfo-mhír seo an fheithicil chéad-luaite) a bhfuil feithicil eile, nó ceanglas i bhfoirm feithicle, ag gabháil léi agus forshuite go páirteach anuas uirthi, measfar chun críche Coda I den Sceideal seo gurb aon fhoithicil amháin an fheithicil chéad-luaite agus an fheithicil eile nó an ceanglas, agus ní measfar gur tarraicire ná feithicil atá ag tarraingt leantóra an fheithicil chéad-luaite de thoisc amháin an fheithicil eile nó an ceanglas a bheith ag gabháil léi.
(3) Where a vehicle (in this subparagraph referred to as the first-mentioned vehicle) has another vehicle or an attachment in the nature of a vehicle attached to and partly superimposed upon it, the first-mentioned vehicle and the other vehicle or attachment shall, for the purposes of Part I of this Schedule, be deemed to form and be a single vehicle and the first-mentioned vehicle shall not, by reason merely of the attachment thereto of the other vehicle or attachment, be deemed to be a tractor or a vehicle drawing a trailer.