# Council Directive 2009/55/EC of 25 May 2009 on tax exemptions applicable to the permanent introduction from a Member State of the personal property of individuals (Codified version), Article 4: Obligations subsequent to introduction

Extent: E+W+S+N.I.

The motor-driven road vehicles (including their trailers), caravans, mobile homes, pleasure boats and private aircraft introduced shall not be disposed of, hired out or lent during the period of 12 months following their tax exempt introduction, except in circumstances duly justified to the satisfaction of the competent authorities of the Member State of destination.

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Source: https://www.legislation.gov.uk/eudr/2009/55/article/4 (the official version)
Page: https://openlegislation.uk/eu-directive-2009-55/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

