Amendment of the Motor Vehicles (International Circulation) Order 19752
1
The Motor Vehicles (International Circulation) Order 19754 is amended as follows.
2
3
In article 5 (excise exemption and documents for vehicles brought temporarily into the United Kingdom), after paragraph (2)(b) insert—
c
in a case of a vehicle being used for or in connection with a cabotage operation in Great Britain that is not exempt from excise duty under sub-paragraph (b), the vehicle shall be exempt from excise duty if and so long as—
i
that cabotage operation consists of national carriage for hire or reward by a haulier who is a holder of a Community licence and whose driver, if a national of a country which is not a member State, holds a driver attestation;
ii
the vehicle is being used only for or in connection with the carriage of vehicles in categories M1 and N1, as defined in Annex II to Directive 2007/46/EC of the European Parliament and of the Council of 5 September 2007 establishing a framework for the approval of motor vehicles and their trailers, and of systems, components and separate technical units intended for such vehicles7; and
iii
the vehicle is being used at any time during a period beginning with—
aa
22nd February and ending with 31st March; or
bb
25th August and ending with 30th September.
4
In paragraph (9) after the definition of “the date of importation” insert—
“Community licence” and “driver attestation” have the same meanings as in the Regulation of the European Parliament and of the Council on common rules for access to the international road haulage market;