Paragraph 5 Circumstances in which a vehicle is to be regarded as having been in the territory of a relevant state for the purposes of this Part
For the purposes of paragraph 2(3)(c)—
(a)
at any material time before 5th November 1993, “relevant state” means a member State;
(b)
in relation to any time on or after 5th November 1993 but before 1st May 1995, “relevant state” means an EEA State other than Liechtenstein; and
(c)
in relation to any time on or after 1st May 1995, “relevant state” means any EEA State.