6. (1) In this Article—

“review period” means—

(a) in the case of the supply to a person or the intra-Community acquisition or importation of a qualifying vehicle in respect of which tax was refunded under Article 3, a period of one year commencing on the date of that supply, intra-Community acquisition or importation,

(b) in the case of the hiring or leasing of a qualifying vehicle in respect of which tax was refunded under Article 3, a period of 6 consecutive months from the date of commencement of the contract for the hire or lease of that qualifying vehicle;

“review date” means the 28th day following the last day of the review period.

(2) A person who obtains a refund of tax under this Order shall, on or before the review date, carry out a review to establish whether the conditions specified in the Order have been fulfilled and where—

(a) in the case of a supply to that person, importation or intra-Community acquisition, the vehicle has not been retained for use in his or her business for a minimum period of one year,

(b) in the case of the hiring or leasing of a vehicle, the vehicle has not been retained for use in his or her business for a period of 6 consecutive months, or

(c) during the review period the vehicle has been used primarily for the provision of transport services other than transport services consisting of carriage for reward of tourists by road under contracts for group transport,

that person shall be liable to repay the full amount of the tax refunded under this Order in respect of that vehicle and shall be liable to any interest due in accordance with section 114A (inserted by section 92 of the Finance Act 2012) of the Act.

(3) A person who is liable to repay the tax in accordance with paragraph (2) shall be liable to a penalty in accordance with section 115(7B) (inserted by section 93 of the Finance Act 2012) of the Act unless, on or before the 28th day following the review date—

(a) that person has notified the Revenue Commissioners in writing that—

(i) in the case of a supply to that person, importation or intra-Community acquisition the vehicle has not been retained for use in the business for a minimum period of one year,

(ii) in the case of the hiring or leasing of a vehicle, the vehicle has not been retained for use in the business for a period of 6 consecutive months, or

(iii) the vehicle has been used primarily for the provision of transport services other than transport services consisting of carriage for reward of tourists by road under contracts for group transport,

(b) the full amount of the tax refunded under this Order in respect of that vehicle has been repaid to the Revenue Commissioners, and

(c) the interest due, in accordance with section 114A of the Act, on the tax repayable to the Revenue Commissioners under paragraph (2) has been paid.