# The Road Vehicles (Registration and Licensing) Regulations 2002, Paragraph 2: Period of exemption


(1) The period during which a vehicle is an exempt vehicle by virtue of this Schedule shall be the period of 12 months beginning with the day on which a nil licence is issued in respect of that vehicle.
(2) The exemption shall however cease to apply if, at any time during the period prescribed by sub-paragraph (1), the importer of the vehicle becomes liable to pay any duty or tax chargeable in respect of its importation.

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Source: https://www.legislation.gov.uk/uksi/2002/2742/schedule/5/paragraph/2 (the official version)
Page: https://openlegislation.uk/road-vehicles-registration-and-licensing-regulations-2002/schedule-5/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.