5.—(1) In Article 5 (Excise exemption and documents for vehicles brought temporarily into Great Britain) of the principal Order—
(a)in paragraph (2) for sub-paragraph (a) there shall be substituted the following sub-paragraph:—
“(a)a vehicle which would, but for this Order, be chargeable with excise duty under section 1 of the Excise Act and Schedule 1, 2 or 5 thereto, and in respect of which relief from customs duty has been afforded by virtue of Parts IV or V of the Customs and Excise Duties (Personal Reliefs for Goods Temporarily Imported) Order 1983(1), shall be exempted from excise duty for such period as relief from customs duty shall continue to be afforded in respect of that vehicle;”
(b)in paragraph (4), for sub-paragraph (b) there shall be substituted the following sub-paragraph:—
“(b)for the recording by a registration authority of any particulars which the Secretary of State may by the regulations direct to be recorded, and for the manner of such recording, and for the making of any such particulars available for use by such persons as may be specified in the regulations on payment, in such cases as may be so specified, of such fee as may be prescribed, and”;
and
(c)in paragraph (9) for the definition of “registration authority” there shall be substituted the following definition:—
““registration authority” means
(2) In Article 5A (Excise exemption and documents for vehicles brought temporarily into Northern Ireland) of the principal Order—
(a)in paragraph (2) for sub-paragraph (a) there shall be substituted the following sub-paragraph:—
“(a)a vehicle which would, but for this Order, be chargeable with excise duty under section 1 of the Northern Ireland Excise Act and Schedule 1, 2 or 5 thereto, and in respect of which relief from customs duty has been afforded by virtue of Part IV or V of the Customs and Excise Duties (Personal Reliefs for Goods Temporarily Imported) Order 1983, shall be exempted from excise duty for such period as relief from customs duty shall continue to be afforded in respect of that vehicle;”
and
(b)in paragraph (4), for sub-paragraph (b) there shall be substituted the following sub-paragraph:—
“(b)for the recording by a registration authority of any particulars which the Secretary of State may by the regulations direct to be recorded, and for the manner of such recording, and for the making of any such particulars available for use by such persons as may be specified in the regulations on payment, in such cases as may be so specified, of such fee as may be prescribed, and”.
S.I. 1983/1829.