10 Goods for sale on board ships or aircraft

Goods shipped etc as stores

10  Goods for sale on board ships or aircraft

(1)     For subsection (4) of section 1 of the Customs and Excise Management Act 1979 (goods for sale on board ships or aircraft to be treated as stores) there shall be substituted the following subsections—

“(4)     Goods for use in a ship or aircraft as

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