19.—(1) A motor vehicle authorised to carry goods for hire and reward or in connection with a trade or business elsewhere than in the United Kingdom—
(a)which if it were used in Great Britain for purposes or in circumstances corresponding to those for which it is used in Northern Ireland, would by virtue of regulations made for the purpose of implementing any Community obligation or any agreement relating to the international carriage of goods by road which has been applied to Northern Ireland, be exempt from the requirement for the user to hold an operator’s licence under section 2 of the 1995 Act; or
(b)which carries a permit valid for the journey on which the goods are being carried issued with the authority of the Secretary of State for Transport such as, if the vehicle were used in Great Britain for purposes and in circumstances corresponding to those for which it is being used in Northern Ireland, would satisfy the requirements of section 2 of the 1995 Act, as amended by regulations made for the purposes of implementing any Community obligation or any agreement relating to the international carriage of goods by road which has been applied to Northern Ireland.
(2) A motor vehicle which is authorised under section 2 of the 1995 Act to carry goods for hire or reward in Great Britain and which is being used in Northern Ireland to carry goods for hire and reward shall be exempt from the provisions of section 1 of the 2010 Act.