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 by him under section 141 if the vehicle is -

(a) brought into the State by a person established outside the State for his private or business use,

(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 or Northern Ireland 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 or Northern Ireland, whose business is carried on solely or principally in another Member State or Northern Ireland,

and where the vehicle is a category A vehicle or a motor-cycle, it is used principally for business use in another Member State or Northern Ireland.