[F1 Part 2A U.K.Customs control of stores

Textual Amendments

F1 Pt. 2A inserted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 4(5)

Control of stores on board a vehicle U.K.

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.]