Article 2 Amendment of Order

The Motor Vehicles (International Circulation) Order 1975^f1 is amended as follows.

In Article 5 (excise exemption and documents for vehicles brought temporarily into the United Kingdom), after paragraph (2)(d) insert—

“(e)

in a case of a vehicle being used for or in connection with operation in Great Britain that is not exempt from excise duty under sub-paragraph (b), (c) or (d), the vehicle shall be exempt from excise duty so long as—

(i)

that operation consists of national carriage for hire or reward by a haulier who is a holder of a Community licence or an authorisation issued by the relevant authority in the country of establishment and whose driver, if a national of a country which is not a member State, holds a driver attestation;

(ii)

the vehicle has been specifically designed or substantially modified to carry goods set out in subparagraph (iii);

(iii)

the goods being carried are property, equipment or animals being carried to or from theatrical, musical, film or circus performances or sporting events, exhibitions or fairs, or to or from the making of radio or television broadcasts or films;” and”

(iv)

the goods being carried are loaded or unloaded or reloaded within Great Britain in an unaltered state.”.