2. Part I of the Schedule to the Customs (Duties) (Exemption) Order (O 5) is amended by inserting, immediately after item 46, the following item:
“
47.
Importers
Half-cuts of a motor car, each of which is cut off at points between 2 vertical planes which are both perpendicular to the longitudinal axis of the motor car, where —
(a)
That both half-cuts of the motor car are imported together;
(b)
that the excise duty is payable if both half-cuts of the motor car are re-joined together; and
(c)
subject to the production of a certificate in such form as the Director-General shall direct.
(a)
one vertical plane contains the rear-most point of each front wheel arch of the motor car; and
(b)
the other vertical plane contains the front-most point of each rear wheel arch of the motor car.