# The Road Vehicles (Approval) Regulations 2020, Paragraph 1

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

(1) For the purposes of regulations 23 and 26, the alternative conditions apply if either of the cases specified in paragraph 2 applies.
(2) The alternative conditions are that—
(a) where—
(i) (in the case of a large trailer) the application for consent, or
(ii) (in the case of a small trailer) the supply,
is in consequence of the importation of the trailer from a place outside the United Kingdom, any value added tax or customs duty charged on or arising from its removal into the United Kingdom has been or will be paid or remitted, and
(b) there is otherwise no lawful reason (whether or not arising from a breach of these Regulations) for refusing to give consent.

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Source: https://www.legislation.gov.uk/uksi/2020/818/schedule/3/paragraph/1 (the official version)
Page: https://openlegislation.uk/road-vehicles-approval-regulations-2020/schedule-3/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.