Article 6

After article 12, there shall be inserted the following new Part—

“PART IVA

Motor Vehicles Imported for Use by Persons Normally Resident in the United Kingdom

Relief for motor vehicles in certain circumstances

12A

(1)

Subject to the provisions of Part II and of this paragraph, a personentering the United Kingdom who is normally resident in the UnitedKingdom shall not be required to pay duty or tax chargeable on theimportation of any motor vehicle on condition that—

(a)

it is registered outside the United Kingdom;

(b)

it has been made available to him in substitution for a vehicle usedby him outside the United Kingdom, which has broken down or which hasbeen stolen;

(c)

he does not own it;

(d)

it has been made available to him free of charge; and

(e)

it is intended to be exported from the United Kingdom within 10 daysof its importation.

Relief for motor vehicles hired abroad

(2)

Subject to the provisions of Part II and of this paragraph, a personentering the United Kingdom who is normally resident in the UnitedKingdom shall not be required to pay duty or tax chargeable on theimportation of any motor vehicle on condition that—

(a)

it is registered outside the United Kingdom;

(b)

it is the subject of a hire contract; and

(c)

it is intended to be exported from the United Kingdom within 2 daysof its importation.

Relief for motor vehicles for business use

(3)

Subject to the provisions of Part II and of article 16 below, aperson entering the United Kingdom who is normally resident in theUnited Kingdom shall not be required to pay duty or tax chargeable onthe importation of any motor vehicle on condition that—

(a)

he is employed under a contract of employment;

(b)

private use of the vehicle is permitted under the terms of thatcontract;

(c)

he has his occupational ties in a member state;

(d)

the vehicle is registered in that member state;

(e)

it is owned or hired in that member state by his employer;

(f)

it is intended to be used by him primarily for business use; and

(g)

the motor vehicle is intended to be exported from the United Kingdomwithin what would have been the temporary importation period if thevehicle had been imported by a temporary visitor and the provisions ofarticle 3(2)(a) above applied.

(4)

For the purposes of paragraph (3)(f) above, but without prejudice tothe generality thereof, a vehicle shall be treated as intended for aperson’s business use where it is intended that even should it be usedby someone other than him, he will be in the United Kingdom whilst thecar is so used and that other person will be a member of his family.

(5)

For the purposes of paragraph (4) above, someone will be a member ofthe person’s family when he is his child, or his child’s spouse, hisparent, his brother, his sister, or his brother’s spouse or his sister'sspouse.”.