Exemptions for Northern Ireland or foreign goods vehicles used for the carriage of goods between Member States of the European CommunityI15

Notwithstanding anything in F1regulations 8 to 30N, section 2(1) of the Act shall not apply to the use in Great Britain of a Northern Ireland or foreign goods vehicle for the carriage of goods between Member States of the European Community—

a

where the vehicle is—

F2i

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

ii

a motor vehicle, or trailer drawn by a foreign goods vehicle, having a permissible laden weight not exceeding 6 metric tons or a permissible pay load not exceeding 3.5 metric tons; or

iii

a relief vehicle; or

b

where the goods so carried are those specified in paragraphs 9, 16, 17, 18, 20, 21, 26 or 28 of Schedule 2; or

F3c

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

d

where the goods are being carried for or in connection with any trade or business carried on by the undertaking carrying them and each of the following conditions are fulfilled:—

i

the goods are the property of the undertaking carrying them or have been sold, bought, let out on hire or hired, produced, extracted, processed or repaired by that undertaking;

ii

the purpose of the journey is to carry the goods to or from the undertaking carrying them or to move them either inside that undertaking, or outside for that undertaking’s own requirements;

iii

the vehicle used for such carriage is being driven by an employee of the undertaking;

iv

except in the case of a replacement vehicle during a short breakdown of the vehicle normally used, the vehicle used for carrying the goods is owned by the undertaking carrying them or has been bought by it on deferred terms or hired in accordance with the conditions on the use of vehicles hired without drivers for the carriage of goods by road contained in Council Directive (EEC) No. 84/6477