Vehicles constructed for the personal use of the constructor etc.
3.—(1) A vehicle meets the requirements of this paragraph if—
(a)the vehicle was constructed or assembled for the personal use of a relevant individual; and
(b)the construction or assembly or a substantial part of the construction or assembly was carried out by—
(i)the individual referred to in paragraph (a),
(ii)one or more relevant individuals acting on his behalf and under his direction, or
(iii)the individual referred to in paragraph (a) and one or more relevant individuals acting on his behalf and under his direction.
(2) For the purposes of this paragraph, a reference to a relevant individual, in relation to a motor vehicle, is a reference to an individual who did not, at any time during the period when the construction or assembly of the vehicle was being carried out, carry on a business in the course of which motor vehicles are normally constructed or assembled.