# Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast), Article 49: Stores for boats and aircraft

Extent: E+W+S+N.I.

Until the Council has adopted Union provisions on stores for boats and aircraft, Member States may maintain their national provisions concerning exemptions for such stores.

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Source: https://www.legislation.gov.uk/eudr/2020/262/article/49 (the official version)
Page: https://openlegislation.uk/eu-directive-2020-262/article-49
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.