(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 pr
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