IHTM44006 - Pre-owned assets: property in charge: chattels
The POA charge applies where the chargeable person is in possession of, or has the use of a chattel FA04/Sch15/Para 6(1), either alone or with other persons, and either the
is met. The charge is subject to certain exemptions (IHTM44040) and exclusions (IHTM44030).
Use
Very limited or occasional use of the chattel in question will not be subject to the POA charge. Examples 5 & 6 at IHTM14333 give more detailed guidance on what you might regard as limited or occasional use.