‘stationary machinery’ means machinery that is intended to be permanently installed in one location for its first use and is not intended to be moved, by road or otherwise, except during shipment from the place of manufacture to the place of first installation;
ciallaíonn “innealra do-aistrithe” innealra atá beartaithe a bheith suiteáilte go buan in aon ionad amháin ina chéad úsáid agus nach bhfuil sé beartaithe é a bhogadh, ar bhóthar nó ar bhealach eile, ach amháin le linn loingseoireachta ó áit a dhéanta go háit a chéadsuiteála;