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(1)Subsection (3) of section seven of the Vehicles (Excise) Act, 1949 (which enables provision to be made by regulations for the exemption from the duty chargeable under that Act of mechanically propelled vehicles brought temporarily into Great Britain) shall have effect as if for the words " brought into Great Britain by persons making only a temporary stay in Great Britain " there were substituted the words " for the time being licensed under section thirteen of the Finance Act, 1920, or section nine of the Roads Act, 1920, in their application to Northern Ireland ".
(2)Subsection (5) of section thirteen of the Finance Act, 1920 (which in its application to Northern Ireland enables provision to be made by regulations for the exemption from the duty chargeable under that section of mechanically propelled vehicles brought temporarily into Northern Ireland) shall have effect as if for the words from " brought into " to the end of the subsection there were substituted the words " for the time being licensed under the Vehicles (Excise) Act, 1949 ".
(3)Regulations made under the said subsection (3) or the said subsection (5) may—
(a)make different provision in relation to vehicles of different classes or descriptions;
(b)provide that any exemption conferred by the regulations in respect of any vehicle shall have effect subject to such conditions as may be specified .in the regulations.
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