2. Paragraph 23 of Schedule 5 to the Act is hereby amended as follows:—
(a)for the words“Subject to paragraph 24 below” there shall be substituted the words“(1) Subject to subparagraph (2) and paragraph 24 below”; and
(b)there shall be added as subparagraph (2) the following subparagraph:—
“(2) Subparagraph (1) above shall not apply if, at the time of departure of the vehicle from the place of loading, the seller causes to be transmitted to the buyer, for receipt not later than the time of arrival of the vehicle at the buyer’s premises, the information required by subparagraphs (a) to (f) of subparagraph (1) above:
Provided that where such information is transmitted otherwise than in a legible form—
(a)the seller and the buyer have agreed in writing that the information may be so transmitted;
(b)the places of loading and destination of the vehicle are suitably equipped for the transmission and receipt of information in such form; and
(c)the information is capable of being reproduced in a permanent legible form by the system effecting the transmission, and is so reproduced if required by an inspector, subject to the production, if so requested, of his credentials.”