F1Part 2ACustoms control of stores

Annotations:
Amendments (Textual)

Control of stores on board a vehicle 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.