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5. The operator of a goods vehicle uses it for the carriage of goods on “own account” if—
(a)the operator—
(i)owns the goods, or
(ii)has bought, extracted, hired, let out on hire, processed, produced, repaired or sold the goods,
(b)the vehicle is—
(i)hired, leased or owned by the operator, and
(ii)driven by the operator or a person under a relevant contract with the operator,
(c)the goods are carried—
(i)from or to the operator’s premises, or
(ii)between other places for the operator’s own requirements, and
(d)the carriage of the goods is no more than ancillary to the overall activities of the operator.
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