The Motor Vehicles (International Circulation) (Amendment) Order 2022

Amendment of Order

2.—(1) The Motor Vehicles (International Circulation) Order 1975(1) is amended as follows.

(2) In Article 5 (excise exemption and documents for vehicles brought temporarily into the United Kingdom), after paragraph (2)(d) insert—

“(e) in a case of a vehicle being used for or in connection with operation in Great Britain that is not exempt from excise duty under sub-paragraph (b), (c) or (d), the vehicle shall be exempt from excise duty so long as—

(i) that operation consists of national carriage for hire or reward by a haulier who is a holder of a Community licence or an authorisation issued by the relevant authority in the country of establishment and whose driver, if a national of a country which is not a member State, holds a driver attestation;

(ii) the vehicle has been specifically designed or substantially modified to carry goods set out in subparagraph (iii);

(iii) the goods being carried are property, equipment or animals being carried to or from theatrical, musical, film or circus performances or sporting events, exhibitions or fairs, or to or from the making of radio or television broadcasts or films;” and”

(iv) the goods being carried are loaded or unloaded or reloaded within Great Britain in an unaltered state.”.

(1)

S.I. 1975 No. 1208 modified by S.I. 2013/3150 and section 79 of the Finance Act 2022 (2022 c. 3) The power under section 1 has also been amended to extend provisions to Northern Ireland (S.I. 1973/2163), but that amendment is not relevant to this Order. Section 79 of the Finance Act 2022 provides for a subparagraph (d) as a modification and this will no longer have effect after 30th April 2022 or if extended, no later than the 31st December 2022.