Meaning of “late entry into service vehicle” in paragraph 1
12. For the purposes of paragraph 1, a vehicle is a late entry into service vehicle, in relation to an item, if—
(a)no EC certificate of conformity has been issued in respect of the vehicle;
(b)it was in the territory of a relevant state at some time before the date specified in column 3 of the item;
(c)it was manufactured at least two years before that date.