the goods carried must be the property of the undertaking or must have been sold, bought, let out on hire or hired, produced, extracted, processed or repaired by the undertaking;
the purpose of the journey must be to carry the goods to or from the undertaking or to move them, either inside the undertaking or outside for its own requirements;
motor vehicles used for such carriage must be driven by employees of the undertaking;
the vehicles carrying the goods must be owned by the undertaking or have been bought by it on deferred terms or hired provided that in the latter case they meet the conditions of Directive 2006/1/EC of the European Parliament and of the Council of 18 January 2006 on the use of vehicles hired without drivers for the carriage of goods by road(1).
This provision shall not apply to the use of a replacement vehicle during a short breakdown of the vehicle normally used;
carriage must be no more than ancillary to the overall activities of the undertaking.