# The Distress for Customs and Excise Duties and Other Indirect Taxes Regulations 1997, Paragraph 2


Any of the following items which are located in premises used for the purposes of any profession, trade or business—
(a) fire fighting equipment for use on the premises;
(b) medical aids and medical equipment for use on the premises.

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Source: https://www.legislation.gov.uk/uksi/1997/1431/schedule/1/paragraph/2 (the official version)
Page: https://openlegislation.uk/distress-for-customs-and-excise-duties-and-other-indirect-taxes-regulations-1997/schedule-1/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.