Finance (No. 2) Act 2008
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Amendment of section 135 (temporary exemption from registration) of Finance Act 1992. |
64.— (1) Chapter IV of Part II of the Finance Act 1992 is amended by substituting the following for section 135: | |
“135.— (1) A vehicle which is temporarily brought into the State may be exempted by the Commissioners from the requirement to be registered, in such manner and subject to such conditions, restrictions and limitations as the Minister may prescribe by regulations made under section 141(3) if the vehicle is— | ||
(a) brought into the State by a person established outside the State for such person’s private or business use, | ||
(b) brought into the State by an individual established in the State for such individual’s private or business use where such an individual— | ||
(i) is employed by an employer established in another Member State who provides a vehicle as part of their contract of employment, where such vehicle is owned or leased by the employer, or | ||
(ii) is self-employed and has established a legally accountable undertaking in another Member State, whose business is carried on solely or principally in the other Member State, | ||
and where the vehicle is a category A vehicle or a motor-cycle, it is used principally for business use in another Member State, | ||
(c) brought into the State solely for the purpose of a competition, exhibition, show, demonstration, or similar purpose and is not intended to be sold or offered for sale in the State and is intended to be taken out of the State on the fulfilment of such purpose, or | ||
(d) designed or specially adapted as professional equipment brought into the State by a person established outside the State for use exclusively by such person or under his or her personal supervision. | ||
(2) A vehicle which is temporarily brought into the State for a period in excess of 42 days (or such longer period as may be prescribed by the Commissioners) may, subject to regulations, be required to be registered in accordance with section 131 without the payment of vehicle registration tax. | ||
(3) In respect of a vehicle to which subsection (2) relates, a statement issued by a competent person under section 131(1)(ba) shall be produced to the Commissioners prior to the registration of the vehicle. | ||
(4) Any fee charged by the competent person for the examination shall be agreed with the Commissioners and shall be paid by the person presenting the vehicle for the pre-registration examination. Such fee shall be credited against any vehicle registration tax subsequently payable by the person so presenting if the vehicle subsequently becomes liable for that tax without the vehicle being permanently removed from the State. | ||
(5) In this section a reference to the temporary importation of a vehicle shall be construed in accordance with Regulation 5 of the Temporary Exemption from Registration of Vehicles Regulations 1993 ( S.I. No. 60 of 1993 ).”. | ||
(2) Subsection (1) comes into operation on such a day or days as the Minister for Finance appoints by order. |