9Eligible storage, handling and dispatch goods

#### 9 Eligible storage, handling and dispatch goods (1) In this Schedule: > eligible storage, handling and dispatch goods means goods where all of the following conditions are satisfied: (a) the goods are for use by a goods producer; (b) the goods are for use mainly: (i) on premises owned, leased or controlled by the goods producer; or (ii) on premises: (A) that are used, or for use, mainly for the storage, handling or dispatch of qualifying goods of one or more goods producers; and (B) that are not owned, leased or controlled by a person whose main business is the sale of goods (other than eligible products of the person) by retail or by wholesale; other than so much of such premises as is used, or for use, mainly in connection with the retail sale of goods at those premises to the general public; (c) the goods are for use mainly in carrying out one or more of the following: (i) the storage, handling (including transport) or dispatch of qualifying goods of the goods producer; (ii) an ancillary activity in relation to an activity covered by subparagraph (i); (d) if the goods producer’s business is, or is in part, the sale of goods (other than eligible products of the goods producer) by retail or by wholesale—the goods are not for use mainly in connection with that business, or that part, as the case may be; (e) in the case of a general purpose road vehicle, or parts for such a vehicle—the vehicle is for use exclusively within those premises. (2) In this clause: > qualifying goods means: (a) eligible products of the goods producer; or (b) goods to be used in, wrought into or attached to eligible products of the goods producer; or (c) goods that, after further manufacture, processing or treatment by the goods producer, will be eligible products of the goods producer; or (d) eligible business goods (other than eligible storage, handling and dispatch goods).