Cement mixers registered prior to 1st April 1994 to be deemed to be issued with certificates of entitlement
27.—(1)  A cement mixer which has been registered prior to 1st April 1994 and in respect of which the exemption granted under the Road Traffic (Quota System — Exemption) Order (O 5) has been revoked shall be deemed to have been issued a certificate of entitlement which shall be in force —
(a)where the vehicle is 8 years old or more on 1st April 1994, for a period of 24 months commencing from 1st April 1994; and
(b)in any other case, for a period which is equal to the difference between 120 months and the age of the vehicle commencing from 1st April 1994.
(2)  Rule 26(2) shall apply for the purposes of calculating the age of the vehicle under this rule.