79 Vehicle excise duty: exemption for certain cabotage operations
Finance Act 2022 (2022 c 3) | Legislation

79  Vehicle excise duty: exemption for certain cabotage operations

(1)     The Motor Vehicles (International Circulation) Order 1975 (SI 1975/1208) is modified in accordance with subsection (2).

(2)     Article 5 (excise exemption and documents for vehicles brought temporarily into the United Kingdom) has effect as if—

(a)     in paragraph (2), after sub-paragraph (c) there were inserted—

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

(i)     the cabotage operation consists of national carriage for hire or reward

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