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Textual Amendments
F1Pt. 2A inserted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 4(5)
6B.—(1) An individual may only use, sell or consume stores which are on board a vehicle and are subject to the control of an HMRC officer where—
(a)the stores are chargeable goods; and
(b)the vehicle is a qualifying vehicle.
(2) This regulation does not apply—
(a)to fuel, spare parts or other articles of equipment; or
(b)where a declaration by conduct is made by the individual in accordance with regulation 26FA.]