xmlns:atom="http://www.w3.org/2005/Atom"
3. For the purposes of paragraph 2(3)(d) in relation to a particular vehicle to which the Northern Ireland Regulations apply (in this paragraph referred to as “the vehicle in question”) and a particular item, a “relevant vehicle” is a vehicle (other than the vehicle in question) which—
(a)is a vehicle to which those Regulations apply;
(b)meets the requirements specified in paragraphs (a) to (c) of paragraph 2(3);
(c)was manufactured by the manufacturer of the vehicle in question; and
(d)had not been registered under the Vehicle Excise and Registration Act 1994(1) before the date specified in column 3 of the item.