Legislation: CAA 2001, s. 23 (list C, item 4 and 28)

Key case law:

Wimpy International Ltd v Warland [1989] BTC 58 (item 16)

Hunt v Henry Quick Ltd [1992] BTC 440

King v Bridisco Ltd [1992] BTC 440

Cheshire Cavity Storage 1 Ltd & Anor v R & C Commrs [2021] BTC 513

HMRC material: CA 22030

Commentary

Storage equipment is specifically exempted from the provisions of CAA 2001, s. 21 and 22 (list C, item 4).

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