Regulation 9

For the purposes of these Regulations—

(a)

the principal place of business of a person shall be deemed to be the place from which in the opinion of the Commissioners the control of the business is exercised;

(b)

a vehicle or aircraft shall be deemed to be not principally kept in the United Kingdom if during the two years immediately preceding the date of importation of the vehicle or aircraft it has been present in the United Kingdom for less than either—

(i)

a total of 365 days, or

(ii)

such greater number of days as the Commissioners may in special circumstances allow;

(c)

an importer shall be deemed not to keep a vehicle or aircraft principally in the United Kingdom if he has kept in the United Kingdom during the two years immediately preceding the date of importation of the vehicle or aircraft in question any other vehicle or aircraft which has been delivered without payment of duty under these Regulations or under the Commercial Vehicles (Temporary Importation) Regulations, 1952, for an aggregate period of less than either—

(i)

a total of 365 days, or

(ii)

such greater number of days as the Commissioners may in special circumstances allow.