Amendment of Schedule
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.
 
”.