Customs Alter Mobile Shop Terms
Page 44
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THE Customs and Excise on Tuesday set out an amended description of a mobile shop which such a vehicle must meet to escape purchase tax. Stating that a mobile shop should be clearly distinguishable in appearance from a delivery van or mobile showroom, the Commissioners specify that entry steps should be provided unless the floor height does not exceed I ft. 5 in.
The inside serving space should be sufficient for a salesman and two customers, and the internal height over such a space at least 5 ft. 9 in. A self-service shop must have a counter where goods are wrapped and money taken. In other shops, there must be a counter to separate the salesman's and customers' Spaces.
There should be a cash till and provision for wrapping materials, and the vehicle must contain sufficient display shelves to enable the customer to make a selection. The rest of the loading space, apart from the serving area, should be sub-divided and filled with fixed racks and cupboards suitable for the corninodities to be sold, leaving no more free room than is necessary to reach the goods.
A fitting cubicle must he provided in a vehicle which is designed for the sale of garments.