Paragraph 66 Vehicles used by operators established in the Channel Islands, the Faroe Islands, the Isle of Man or GibraltarF1

A qualifying vehicle—

In this paragraph—

• “operator” means, in relation to a qualifying vehicle—

  1. (a)

     the driver of the vehicle, if the vehicle belongs to the driver or is in the driver’s possession under an agreement for hire or hire-purchase, or a loan;

  2. (b)

     in any other case, the person whose employee or agent the driver is;

• “qualifying operator” means, in relation to a qualifying vehicle, an operator who has an effective and stable establishment in the country in which the qualifying vehicle is registered;

• “qualifying vehicle” means—

  1. (a)

     a motor vehicle registered in—

     1. (i)

        the Faroe Islands,

     2. (ii)

        Gibraltar,

     3. (iii)

        the Bailiwick of Guernsey,

     4. (iv)

        the Bailiwick of Jersey, or

     5. (v)

        the Isle of Man, or

  2. (b)

     a vehicle combination consisting of—

     1. (i)

        a motor vehicle registered in a country mentioned in paragraph (a), and

     2. (ii)

        a trailer.