Section 135 of the Finance Act 1992 is amended by substituting the following for paragraph (aa):
"(aa) brought into the State by an individual established in the State for such individual's private or business use where such 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 another 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.".