Article 6 Vehicle excise exemption

In article 5 of the principal Order in each case in which they occur for the words “Great Britain” there shall be substituted the words “United Kingdom”.

In article 5(9) of the principal Order for the words “Vehicles (Excise) Act 1971”, there shall be substituted the words “Vehicle Excise and Registration Act 1994^f1”.

In article 5(9) of the principal Order after the words “In this article” there shall be inserted the following definitions:—

• “The First Council Directive on the establishment of common rules for certain types of carriage of goods by road” means the First Council Directive of 23rd July 1962 on the establishment of common rules for certain types of carriage of goods by road^f2;

• “the Council Directive on the temporary importation of a private vehicle from another member State” means Council Directive (EEC) No 83/182 of 28th March 1983 on tax exemptions within the community for certain means of transport temporarily imported into one Member State from another^f3;

• “the Council Regulation on temporary importation from third countries” means Council Regulation (EEC) No. 1855/89 of 14th June 1989 on the temporary importation of means of transport^f4;

• “the Council Regulation on common rules for the international carriage of passengers by coach and bus” means Council Regulation (EEC) No. 684/92 of 16th March 1992 on common rules for the international carriage of passengers by coach and bus^f5;

• “the Council Regulation on access to the market in the carriage of goods within the Community” means Council Regulation (EEC) No. 881/92 of 26th March 1992 on access to the market in the carriage of goods by road within the Community to or from the territory of a Member State or passing across the territory of one or more Member States^f6;

• “the Council Regulation on passenger transport cabotage” means Council Regulation (EEC) No. 2454/92 of 23rd July 1992 laying down conditions under which non-resident carriers may operate national road passenger transport services within a Member State^f7;

• “the Council Regulation on goods transport cabotage” means Council Regulation (EEC) No. 3118/93 of 25th October 1993 laying down conditions under which non-resident carriers may operate national road haulage services within a Member State^f8 as it has effect in accordance with Council Regulation (EC) No. 3315/94 of 22nd December 1994^f9.

The following paragraph shall be inserted after article 5(9) of the principal Order:—

“(10)

Nothing in regulations made or deemed to have been made under this Order shall apply to any person bringing a motor vehicle into Northern Ireland from the Republic of Ireland who complies with the provisions of the Motor Car (Irish Circulation) (Northern Ireland) Regulations 1925^f10.”

Article 5A of the principal Order shall be revoked.