5.—(1) A vehicle is a personally imported vehicle if either the conditions in sub-paragraph (2) or those in sub-paragraph (3) are satisfied (“A” being, in the following sub-paragraphs, the applicant for individual approval).U.K.
(2) The conditions in this sub-paragraph are satisfied if—
(a)the vehicle has been imported by A upon entry into the United Kingdom,
(b)A had, prior to the time the vehicle was imported, been normally resident in a country other than the United Kingdom for a continuous period of at least 12 months,
(c)A intends to become normally resident in the United Kingdom,
(d)the vehicle has been in the possession of and used by A in the country where A was normally resident for a period of at least 6 months before its importation, and
(e)the vehicle is intended for A's personal or household use in the United Kingdom.
(3) The conditions in this sub-paragraph are satisfied if—
(a)A is a serving member of the Armed Forces and intends to import it into the United Kingdom within 12 months of the date of the application for individual approval,
(b)at the time of that application A has been normally resident in a country other than the United Kingdom for a continuous period of at least 12 months, and
(c)paragraphs (c) to (e) of sub-paragraph (2) are satisfied.
(4) Subject to sub-paragraphs (5) to (7), for the purposes of this paragraph A is to be treated as being normally resident in a country if—
(a)A usually lives in that country for a period of, or periods together amounting to, at least 185 days in a period of 12 months, and
(b)that period, or those periods, of residence occur because of A's occupational and personal ties to that country.
(5) Where A has no occupational ties, sub-paragraph (4)(b) does not apply provided that A's personal ties show close links with that country.
(6) Where A has occupational ties in one country and personal ties in a second country, A is to be treated, for the purposes of this paragraph, as being normally resident in that second country if either—
(a)A's stay in the first country is in order to carry out a task of a definite duration, or
(b)A returns regularly to the second country.
(7) But if A is a United Kingdom citizen whose personal ties are in the United Kingdom and whose occupational ties are in a country other than the United Kingdom, A is to be treated as normally resident in that other country if A has lived there for a period of, or periods together amounting to, at least 185 days in the period of 12 months immediately preceding the date of entry into the United Kingdom.
(8) In this paragraph, “serving member of the Armed Forces” means a person who is employed by Her Majesty's air forces, Her Majesty's military forces or Her Majesty's naval forces but who is not a serving member of any of the reserve forces.
Commencement Information
I1Sch. 2 Pt. 1 para. 5 in force at 1.9.2020, see reg. 1(b)