1A motor vehicle falls within this paragraph if, at the time of the riot—
(a)it was covered by a policy of insurance or a security in respect of third party risks that complied with the requirements of Part 6 of the Road Traffic Act 1988, but was not covered, or (disregarding any excess) not adequately covered, in respect of the damage, destruction or theft resulting from the riot, and
(b)the appropriate amount of vehicle excise duty had been paid in respect of the vehicle.