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2.—(1) Paragraphs 2 and 3 specify cases pursuant to section 14E(7) of HODA in which a vessel is treated as not being a private pleasure craft.
(2) The first case is where the vessel is used in accordance with instructions given by an officer of Her Majesty’s Revenue and Customs for the purposes of removing restricted fuel from the vessel.
(3) The second case is where the vessel is used solely as a residential craft.
(4) For the purposes of paragraph (3) “residential craft” means a vessel designed or adapted for use solely as a place of habitation, and which does not use an engine for propulsion.
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