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19.—(1) Subject to paragraph 6 of Schedule 2, the top of the side rails or panels of a vehicle not having a permanent top shall be at least 910 millimetres above the deck and at least 455 millimetres above the highest part of any passenger seat, and the top of the front and back rails or panels shall be at least 1.21 metres above any part of the deck.
(2) For the purposes of this Regulation a back rest shall not be deemed to be part of a seat, and the expression “deck”, in relation to a vehicle with more than one deck, means
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