(1) This regulation applies to a motor vehicle if—
(a) the vehicle is built mainly to carry over 9, but less than 16, adults (including the driver); and
(b) the road transport authority has approved, in writing, the operation of the vehicle as a taxi (other than a restricted taxi).
(2) The vehicle is exempt from that part of the Act, section 45 (Meaning of taxi ) that prevents a bus being a taxi.