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1. These Regulations shall apply to dutiable food and drink, tobacco and matches which are supplied to any of H.M. Ships specified in paragraphs (a) and (b) of Regulation 2, or (with the exception of matches) to the Admiralty at a naval victualling yard, depot or sub-depot, for distribution to any of H.M. Ships specified in paragraphs (a), (b) or (c) of Regulation 2 for the use of persons living in that ship (being persons borne on the books of that or of another of H.M. Ships or of a naval establishment) or to the Admiralty as aforesaid for distribution to any naval establishment for the use of officers and men of the Royal Navy and Royal Marines living in that establishment, and borne on the books of that or of some other naval establishment or of one of H.M. Ships.
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