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Regulations 23 and 26
1.—(1) For the purposes of regulations 23 and 26, the alternative conditions apply if either of the cases specified in paragraph 2 applies.
(2) The alternative conditions are that—
(a)where—
(i)(in the case of a large trailer) the application for consent, or
(ii)(in the case of a small trailer) the supply,
is in consequence of the importation of the trailer from a place outside the United Kingdom, any value added tax or customs duty charged on or arising from its removal into the United Kingdom has been or will be paid or remitted, and
(b)there is otherwise no lawful reason (whether or not arising from a breach of these Regulations) for refusing to give consent.
2. The cases are as follows—
(a)Case 1—
(i)the trailer is manufactured in one stage, and
(ii)its manufacture is completed not later than 29th July 2012;
(b)Case 2—
(i)the trailer is manufactured in more than one stage, and
(ii)its manufacture is completed not later than 29th July 2013.
3. The alternative information for the purposes of regulation 26 is—
(a)the name and address and (if any) the company registration number of the manufacturer,
(b)the manufacturer’s designation (make and model) of the trailer,
(c)the month and year when manufacture of the vehicle was completed,
(d)the vehicle identification number (VIN),
(e)the date of supply, and
(f)the name and address of the purchaser.
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