[Exemption for Liechtenstein goods vehiclesE+W+S
30N.—(1) In this regulation, “Liechtenstein goods vehicle” means a foreign goods vehicle which is owned or operated by a person who is authorised under the law of the Principality of Liechtenstein to engage in the international carriage of goods by road for hire or reward or on that person’s own account and which, in the case of a motor vehicle, is registered in the Principality of Liechtenstein.
(2) Section 2(1) of the Act shall not apply to the use in Great Britain of a Liechtenstein goods vehicle for the carriage of any goods specified in paragraphs 4, 5, 9 or 30 of Schedule 2.
(3) Section 2(1) of the Act shall not apply to the use in Great Britain of a Liechtenstein goods vehicle—
(a)specified in paragraph 1 of Schedule 3; or
(b)where the goods are being carried for or in connection with any trade or business carried on by the person carrying them and where each of the following conditions are fulfilled—
(i)the goods are the property of the person carrying them or have been sold, bought, let out on hire or hired, produced, extracted, processed or repaired by that person;
(ii)the purpose of the journey is to carry the goods to or from premises of the person carrying them or to move them, either inside or outside those premises, for that person’s own requirements;
(iii)the goods vehicle used for such carriage is being driven by an employee of the person;
(iv)the goods vehicle used for carrying the goods is owned by the person carrying them or has been bought by that person on deferred terms or has been hired by that person; and
(v)the carriage is ancillary to the overall activities of the person.
(4) In relation to a Liechtenstein goods vehicle being used for the carriage of goods in a case to which none of the preceding exemptions apply, section 2(1) and (3) of the Act shall have effect as set out in Schedule 5A.]